(a) In all criminal or civil actions brought as the result of the findings set forth in any audit report of the Legislative Auditor, the Legislative Auditor or his or her assistants, upon request of the proper officers of the court shall give testimony and otherwise make their services available in the prosecution of any action.
(b) The Legislative Auditor and his or her assistants shall not be entitled to witness fees for making the testimony.
Structure Arkansas Code
Subchapter 4 - Arkansas Legislative Audit
§ 10-4-401. Arkansas Legislative Audit — Creation
§ 10-4-403. Authority of Legislative Auditor
§ 10-4-404. Qualifications of Legislative Auditor
§ 10-4-405. Employment and removal of Legislative Auditor
§ 10-4-406. Written appointment and oath of Legislative Auditor
§ 10-4-407. Duties of Legislative Auditor
§ 10-4-408. Disbursing officer — Payment of salaries
§ 10-4-411. Audits of entities of the state
§ 10-4-412. Audits of counties and municipalities
§ 10-4-414. Audits of prosecuting attorneys
§ 10-4-415. Monitoring of reports by the Legislative Joint Auditing Committee
§ 10-4-417. Presentation and filing of audit reports
§ 10-4-418. Review of audit report by governing body
§ 10-4-419. Report of improper or illegal practices
§ 10-4-420. Testimony before courts
§ 10-4-421. Subpoenas — Witnesses — Penalties for failure to appear — Perjury
§ 10-4-422. Records — Public inspection — Definitions
§ 10-4-424. Audit of information systems operations
§ 10-4-425. Format of private audit reports
§ 10-4-426. Continuing professional education courses