Ark. Code Ann. § 10-3-216

In addition to the functions and duties of the Legislative Joint Auditing Committee, the Legislative Joint Auditing Committee shall furnish such information and assistance to the various subject matter interim committees as may reasonably be requested by the committees. When the Legislative Joint Auditing Committee in the course of its audits or other activities discovers any improper action or inaction by any public agency or department or the employees of any public agency or department, it shall be the duty of the Legislative Joint Auditing Committee to report the findings to the appropriate interim committee for study and investigation.