(1) "Audit" or "audit report" means an audit or other statutorily allowed financial examination of the books and records;

(2) "Commissioner" means the Insurance Commissioner;

(3) "County" means the county or counties of the State of Arkansas;

(4) "County public official" or "county public employee" means any elected officer of the counties and the employees or deputies of any elected officer, members of the quorum court, and the members of the various county boards and commissions, excluding officials and employees of county hospitals, county nursing homes, and conservation and improvement districts;

(5) "Money" means currency, coins, and bank notes in current use and having a face value and travelers' checks, register checks, and money orders held for sale to the general public;

(6) "Municipal" or "municipality" means the municipalities of the State of Arkansas;

(7) "Municipal public official" or "municipal public employee" means any elected officer of the municipalities and the employees or deputies of any elected officer, specifically including salaried municipal employees of municipally owned utilities, members of the city council, including the mayor, and the members of the various municipal boards and commissions, but excluding officials and employees of municipal hospitals, nursing homes, and improvement districts;

(8) "Participating governmental entity" means those organizations defined in subdivisions (3), (6), (10), and (13) of this section;

(9) "Property other than money and securities" means any tangible property, other than money and securities, that has intrinsic value;

(10) "School district" means the school districts and open-enrollment public charter schools of the State of Arkansas;

(11) "School district public official" or "school district public employee" means all school district salaried officials and salaried school district employees, whether elected or appointed, and the members of local school boards of directors;

(12) "Securities" means negotiable and nonnegotiable instruments or contracts representing either money or other property and includes:

(A) Tokens, tickets, and revenue and other stamps in current use whether represented by actual stamps or unused value in a meter; and

(B) Evidences of debt, other than money, issued in connection with credit or charge cards;

(13) "State" means the State of Arkansas;

(14) "State officers and employees" means all elected and appointed salaried officials of the state and their salaried state employees, the salaried officials and salaried employees of all state boards and commissions, members of the General Assembly, and nonsalaried appointed members of the various state boards and commissions; and

(15) "State public official" or "state public employee" means any elected or appointed salaried officer of the State of Arkansas and the salaried governmental employees of that elected or appointed officer, members of the General Assembly, and the nonsalaried members of the various state boards and commissions.