Arkansas Code
Subchapter 5 - Auditor of State
§ 25-16-511. Recordkeeping requirements

(a) The Auditor of State shall keep a letter book in which he or she shall copy all official letters which may be written by him or her.
(b)
(1) All accounts, vouchers, and documents settled by the Auditor of State shall be preserved in his or her office, and copies of these records, authenticated by the official seal, shall be given to any person interested who may require them.
(2) However, the Auditor of State is authorized to destroy all vouchers and Treasurer of State's receipts on file in his or her office after the expiration of five (5) years from the date of their filing, provided that no vouchers of any department or institution shall be destroyed while any legislative investigation of the department or institution is in progress.

(c)
(1) The Auditor of State is authorized and directed to keep a register in his or her office of all checks which have been drawn upon state agency bank funds and approved for payment by the Secretary of the Department of Finance and Administration.
(2) The secretary is directed to transmit to the Auditor of State all documents and information necessary to prepare this register.
(3) The Auditor of State's register of bank fund checks and document files shall in all respects be equal to the records of state-appropriated funds required by law to be kept and maintained by the Auditor of State.

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