2012 Arkansas Code
Title 19 - Public Finance
Chapter 2 - State Revenues -- Receipts And Expenditures Generally
Subchapter 5 - -- Canceled Checks
§ 19-2-507 - Request of records by Legislative Auditor.
(a) Upon request by the Legislative Auditor, a financial institution shall provide a copy of a public entity's financial information directly to the Division of Legislative Audit staff without delay or approval from the public entity.
(b) The financial institutions may provide the digital transaction statements and digital canceled check images to the Division of Legislative Audit in a media format allowed under the provisions of this subchapter for public entities or other media mutually agreed upon by the financial institution and the Division of Legislative Audit.
(c) No bank shall be liable for making available to the Division of Legislative Audit staff any of the information required under the provisions of this subchapter.
(d) Any cost associated with providing this information to the Division of Legislative Audit shall be borne by the public entity being audited or investigated.
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