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Arkansas Code of 1987 (2023)
Title 14 - LOCAL GOVERNMENT (§§ 14-1-101 — 14-387-706)
Subtitle 14 - SOLID WASTE DISPOSAL, WATERWORKS, AND SEWERS GENERALLY (§§ 14-229-101 — 14-238-124)
Chapter 237 - MUNICIPAL WATER AND SEWER DEPARTMENT ACCOUNTING LAW (§§ 14-237-101 — 14-237-113)
- Section 14-237-101 - Title
- Section 14-237-102 - Applicability
- Section 14-237-103 - Exemption of accounting systems exceeding minimum
- Section 14-237-104 - Bank accounts
- Section 14-237-105 - Prenumbered receipts or mechanical receipting devices
- Section 14-237-106 - Prenumbered checks - Electronic funds transfers
- Section 14-237-107 - Petty cash funds
- Section 14-237-108 - Fixed asset records
- Section 14-237-109 - Cash receipts journal
- Section 14-237-110 - Cash disbursements journal
- Section 14-237-111 - Reconciliation of bank accounts
- Section 14-237-112 - Maintenance and destruction of accounting records
- Section 14-237-113 - Annual publication of financial statements
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