Certain records of the State Bank Department “shall be confidential and shall not be exhibited or revealed to the public,” including bank examination reports filed with the department, records reflecting information obtained from bank examinations, reports revealing “facts concerning a financial institution, a capital development corporation, or [their] customers,” and personal financial statements submitted to the department. Ark. Code Ann. § 23-46-101(a). Similar provisions apply to records of the State Bank Department concerning trust companies. Ark. Code Ann. § 23-51-187. Banking records of government bodies and other entities subject to the FOIA are generally open. See Ark. Op. Att’y Gen. No. 91-051. Compare Ark. Op. Att’y Gen. No. 2003-064 (records in possession of a bank concerning credit cards issued to state employees for travel expenses probably would not be subject to disclosure under the FOIA).