The bill amends Arkansas law regarding the reporting and investigation of improper or illegal practices by public servants. It primarily shifts the responsibility for investigations from local prosecuting attorneys to the Attorney General. Specifically, the Legislative Joint Auditing Committee will now notify and refer matters to the Attorney General for investigation when compliance is not achieved by a public servant. The Attorney General is required to report back to the Committee within 45 days and has the authority to notify local prosecuting attorneys if criminal charges are warranted. Additionally, the bill establishes that the Attorney General has concurrent jurisdiction with local law enforcement agencies to investigate these matters and outlines the procedures for subpoenas and the handling of confidential information.

Furthermore, the bill enhances the role of the Legislative Auditor in reporting findings of improper practices, requiring them to notify the Attorney General and other relevant officials when evidence of unauthorized disbursements or unaccounted funds is found. The Attorney General is tasked with conducting investigations into these reports and has the authority to issue subpoenas and request records from public officials and financial institutions. The bill also clarifies that if the Attorney General or their employees are involved in a matter, the investigation will be referred to a local prosecuting attorney. Overall, the amendments aim to streamline the process of addressing financial misconduct and ensure accountability among public officials.