Section 23:22 - Professional Banking AssistanceI. "Bank" as used in this section means a savings bank, national bank or trust company in this state, any building and loan association or cooperative bank, incorporated and doing business under the laws of this state or any federal savings and loan association located and doing business in this state.II. Any trustee may hire or employ the trust department or departments of a bank or banks or assist in the management and investment of trust fund resources or to provide bookkeeping services in connection therewith or to do both. Trust fund records maintained by any bank must be available at all times for examination by independent accountants or auditors retained by a county, or by the auditors of the department of revenue administration; and such records shall be county records and property.1983, 232:1, eff. Aug. 17, 1983.