(a)
(1) In such cases when compliance has not been obtained by the public servant within the above-given time periods, the Legislative Joint Auditing Committee shall notify the respective prosecuting attorney of each public servant and the prosecuting attorney shall conduct an investigation into the transactions coming within the fiscal management laws contained in § 10-4-304 as to the public servant's compliance with the laws as they related to the public servant's functions within a state agency, institution, department, board, commission, bureau, or within a county, municipality, or school district.
(2) The prosecuting attorney shall report back to the Legislative Joint Auditing Committee within forty-five (45) days from the date of the matter's being referred to him or her by the Legislative Joint Auditing Committee.
(b) The prosecuting attorney commits the offense of noncompliance if after being duly advised of the given facts of a situation that relate to a charge of noncompliance against another public servant he or she fails or omits to perform the duty of conducting an investigation required of him or her by this section.