Ark. Code Ann. § 10-4-420: Testimony before courts

(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.