(a) When any defendant is found guilty of or pleads guilty or nolo contendere to theft or any other offense affecting property held by or belonging to the State of Arkansas or any political subdivision of the state, and Arkansas Legislative Audit has incurred costs in the investigation of the transactions, the court shall require as part of the sentence the payment of restitution for the audit investigation costs to be payable to Arkansas Legislative Audit.
(b)
(1) The court shall set the amount of restitution based on audit investigative costs records provided by Arkansas Legislative Audit.
(2) Any amounts received by the state or a political subdivision from the Self-Insured Fidelity Bond Program, § 21-2-701 et seq., or other third-party bonds as a result of the defendant's actions shall not reduce the amount of restitution required to be paid by the defendant.