(a) (1) (A) Every public grain warehouse shall be examined by the Public Grain Warehouse Commissioner, each year.
(B) The cost of the examination shall be included in the annual license fee.
(2)
(A) The Public Grain Warehouse Commissioner, at his or her discretion, may make additional examinations of any public grain warehouse at any time.
(B) If any material discrepancy is found as a result of additional examination, the cost of the examination is to be paid by the public grain warehouseman.
(b) Upon application for license renewal, every public grain warehouse shall submit a copy of its financial statement to the commissioner. The financial statement shall have been prepared by a certified public accountant and sworn to by the certified public accountant and the public grain warehouseman.
(c) The commissioner may, at his or her discretion, inspect the public grain warehouse's business, facilities, equipment, inventories, property, books, records, accounts, papers, minutes of proceedings held at the public grain warehouse, and any other records which the commissioner deems relevant to the operation of the public grain warehouse.
(d) All scales used for the weighing of property in public grain warehouses shall be subject to tests during regular business hours by the Arkansas Bureau of Standards of the State Plant Board.
(e) All records, reports, and findings of the commissioner required or issued under this subchapter may be released to any interested person and shall be made available to public inspection.
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