Ark. Code Ann. § 14-86-2202: Record retention and public examination of records

(a) A district covered under this subchapter shall retain all financial records, bank statements, and contracts relating to the bonds, notes, or other evidences of indebtedness undertaken by the district during the existence of the district and for five (5) years following dissolution of the district.

(b) Any person who negligently violates any of the provisions of this subchapter is guilty of a Class C misdemeanor for each violation.

(c) Any person who purposely violates any of the provisions of this subchapter is guilty of a Class B misdemeanor for each violation.

(d) The Freedom of Information Act of 1967, § 25-19-101 et seq., applies to records retained under this subchapter.