Opinion No.

Ms. Cathie Matthews, Director Department of Arkansas Heritage 323 East Center Street, Suite 1500 Little Rock, Arkansas 72201

Dear Ms. Matthews:

I am writing in response to your request for an opinion on three questions concerning the relationship of the Department of Arkansas Heritage — Arkansas Territorial Capitol Restoration Commission ("Commission")1 to the Arkansas Territorial Restoration Foundation, Inc. ("Foundation"). Specifically, you note that the findings of a recent audit performed by the Division of Legislative Audit are critical of the Commission's relationship with the Foundation.…