As used in this subchapter, “public entity” means state agencies, including all constitutional offices and agencies, boards, and commissions, state institutions of higher education, municipalities, counties, school districts, education service cooperatives, improvement districts, and other public officials or public offices. Public entities shall maintain records of all transactions with financial institutions.
Structure Arkansas Code
Chapter 2 - State Revenues — Receipts and Expenditures Generally
Subchapter 5 - Canceled Checks
§ 19-2-503. Eligibility to accept public funds
§ 19-2-504. Transaction summaries
§ 19-2-505. Approval by Arkansas Legislative Audit
§ 19-2-506. Digital images or copies of documentation