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.Acts 1999, No. 648, § 2; 2007, No. 617, § 39.
Arkansas Legal Code