Arkansas Code
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 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.

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