Ark. Code Ann. § 25-16-709: Suits against officers indebted to state

(a) The Attorney General is authorized and empowered, and it is made his or her duty, to institute and prosecute all suits in behalf of the state against all officers of the state who are indebted to the state by reason of any moneys collected or received and not accounted for according to law.

(b) Suits against these officers may be brought in any county of this state, at the option of the Attorney General, except in cases wherein the prosecuting attorneys of the different judicial districts are expressly authorized by law to bring suit.

(c) Whenever it shall become necessary to institute legal proceedings on the part of the state against defaulting or delinquent state officers, the Governor shall have the power to employ such competent attorneys at law as he or she may deem proper to assist the Attorney General in the proceedings and to pay a reasonable fee for the services rendered by them.

(d) Whenever under the provisions of this section the Attorney General shall fail to bring suit against any officer in default or to investigate the books and accounts of any officer when there are reasonable grounds for believing that he or she is a defaulter, the Governor may employ some competent attorney to prosecute the action. The attorney shall be allowed a reasonable fee.