Ark. Code Ann. § 19-2-507
This is the official text of Ark. Code Ann. § 19-2-507, part of Arkansas’s Code Ann — part of the compiled statutory law of Arkansas, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Request of records by Legislative Auditor
Official statutory text
(a) Upon request by the Legislative Auditor, a financial institution shall provide a copy of a public entity's financial information directly to Arkansas 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 Arkansas 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 Arkansas Legislative Audit. (c) No bank shall be liable for making available to Arkansas Legislative Audit staff any of the information required under the provisions of this subchapter. (d) Any cost associated with providing this information to Arkansas Legislative Audit shall be borne by the public entity being audited or investigated. Acts 1999, No. 648, § 7.
(a) Upon request by the Legislative Auditor, a financial institution shall provide a copy of a public entity's financial information directly to Arkansas 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 Arkansas 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 Arkansas Legislative Audit.
(c) No bank shall be liable for making available to Arkansas Legislative Audit staff any of the information required under the provisions of this subchapter.
(d) Any cost associated with providing this information to Arkansas Legislative Audit shall be borne by the public entity being audited or investigated.
Acts 1999, No. 648, § 7.
(a) Upon request by the Legislative Auditor, a financial institution shall provide a copy of a public entity's financial information directly to Arkansas 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 Arkansas 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 Arkansas Legislative Audit.
(c) No bank shall be liable for making available to Arkansas Legislative Audit staff any of the information required under the provisions of this subchapter.
(d) Any cost associated with providing this information to Arkansas Legislative Audit shall be borne by the public entity being audited or investigated.
Acts 1999, No. 648, § 7.
Status: in_force
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