(a)(1) The Legislative Joint Auditing Committee has the authority to conduct investigations or audits pertaining to the affairs of any entity of the state or political subdivision of the state whenever the Legislative Joint Auditing Committee determines that investigations are necessary to make a proper determination with respect to the operations of the entity of the state or political subdivision of the state or any agency or instrumentality of them, or of the collection, handling, administration, or expenditure of any public funds or assets allocated, received, managed, directed, handled, or disbursed by or on behalf of the entity.
(2)(A) In addition, the Legislative Joint Auditing Committee has the authority to investigate documents, books, and records regarding receipt, expenditure,
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(a) (1) The Legislative Joint Auditing Committee has the authority to conduct investigations or audits pertaining to the affairs of any entity of the state or political subdivision of the state whenever the Legislative Joint Auditing Committee determines that investigations are necessary to make a proper determination with respect to the operations of the entity of the state or political subdivision of the state or any agency or instrumentality of them, or of the collection, handling, administration, or expenditure of any public funds or assets allocated, received, managed, directed, handled, or disbursed by or on behalf of the entity. (2) (A) In addition, the Legislative Joint Auditing Committee has the authority to investigate documents, books, and records regarding receipt, expenditure, or disbursement of other funds if the Legislative Joint Auditing Committee or its executive committee determines that the investigation of the documents, books, and records is necessary to verify any audit of an entity of the state or a political subdivision of the state or to investigate misappropriation of other funds. (B) (i) Nothing in this section shall be construed as authorizing or permitting the release of information prohibited by law or not subject to public inspection under the Freedom of Information Act of 1967, § 25-19-101 et seq., or other applicable law. (ii) (a) All records, documents, correspondence, or other data of a person, foundation, nonprofit corporation, or any other entity holding other funds that would infringe upon the rights, privacy, or confidentiality of donors of private funds to the person, foundation, nonprofit corporation, or other entity are exempt from public disclosure. (b) Any working papers or other data relating to the donor information examined by the Legislative Auditor under this chapter are confidential and exempt from public disclosure. (3) (A) In connection with investigations or audits, the Legislative Joint Auditing Committee has the authority to examine any or all books, records, or any other data or systems relative to the investigation or audit, confidential or otherwise, irrespective of the custodian or location of the records. (B) However, in the investigation of documents, books, and records regarding receipt, expenditure, or disbursement of other funds, the Legislative Joint Auditing Committee or its executive committee must approve the Legislative Auditor's determination that the investigation of the documents, books, and records is necessary to verify any audit of an entity of the state or a political subdivision of the state or to investigate misappropriation of other funds. (b) (1) Any member of the General Assembly, by written request filed with the Legislative Joint Auditing Committee at least six (6) days prior to any regular or special meeting of the Legislative Joint Auditing Committee, may request an investigation or audit of any entity for which the Legislative Joint Auditing Committee and Arkansas Legislative Audit has the authority to audit. (2) Upon the vote of the majority of the membership of the Legislative Joint Auditing Committee approving the request, the Legislative Auditor shall conduct the investigation or audit. (c) In connection with any investigations or audits, the Legislative Joint Auditing Committee has the right and power to subpoena witnesses and to issue subpoenas duces tecum. (d) All subpoenas shall be issued by either cochair of the Legislative Joint Auditing Committee, or by either co-vice chair acting in the absence of either cochair, after the issuance of the subpoenas has been approved by a majority vote of the membership of the Legislative Joint Auditing Committee at a duly called meeting with all members of the Legislative Joint Auditing Committee having received no fewer than six (6) days' advance notice of the meeting. (e) (1) The reasons for, and purposes of, the proposed subpoena or subpoenas, including the names of the persons or the nature and identification of all books, records, and documents for which subpoenas are being considered, shall be furnished in writing to the members of the Legislative Joint Auditing Committee in the notice mailed to the members not less than six (6) days in advance of the meeting at which the question of issuing the subpoenas is to be considered. (2) No subpoenas shall be issued under the provisions of this section until such time as any individual or the individual holding the books, records, or documents sought by the Legislative Joint Auditing Committee has received a formal written invitation to appear before the Legislative Joint Auditing Committee by certified registered mail at least thirty (30) days prior to a regular or special meeting of the Legislative Joint Auditing Committee and that individual has failed or refused to appear before the Legislative Joint Auditing Committee at the meeting. (f) The cochairs and the co-vice chairs of the Legislative Joint Auditing Committee are authorized to administer oaths. (g) (1) (A) Subpoenas issued by the Legislative Joint Auditing Committee shall be served by the sheriff of the county in which the person, books, records, or documents subpoenaed are located. (B) The sheriff shall be entitled to the same fees for the service of process as provided by law for service of process issued by the circuit court. (2) The Legislative Joint Auditing Committee at its option may direct the Division of Arkansas State Police to serve any subpoena. (h) Witnesses subpoenaed to appear before the Legislative Joint Auditing Committee shall be entitled to witness fees and travel allowances at the same rate as provided by law for witnesses subpoenaed to appear in civil actions in circuit court. (i) The fees for the serving of subpoenas and all witness fees and travel allowances shall be paid from funds appropriated for the maintenance and operation of the Legislative Joint Auditing Committee. (j) (1) If any person subpoenaed to appear before the Legislative Joint Auditing Committee shall fail to appear or to produce books, documents, or records subpoenaed by the Legislative Joint Auditing Committee, the fact shall be certified to the circuit court of the county in which the hearing is held. (2) The court shall punish the person for contempt of the General Assembly in the same manner as punishment for contempt is imposed for failure to respond to a subpoena or directive of the court. (k) (1) (A) It is the intent of this section to authorize the Legislative Joint Auditing Committee to: (i) Issue subpoenas; (ii) Compel the attendance of witnesses; (iii) Administer oaths when necessary; and (iv) Make full investigations or determinations whenever the Legislative Joint Auditing Committee determines: (a) They are necessary with respect to the affairs of any entity of the state or political subdivision of the state; and (b) Investigations are necessary to discharge its duties. (B) It is not the intent of this section to repeal, reduce, or diminish the authority vested by law in the Legislative Auditor to issue subpoenas whenever the Legislative Auditor determines that they are necessary to assist the Legislative Auditor or the staff of the Legislative Auditor in making a complete audit. (2) This section shall be cumulative to Acts 1955, No. 105, and all laws amendatory to that act.