This chapter shall apply to all municipal water and sewer departments operating in this state under authority granted by state law for the establishment of municipal water and sewer departments.
Structure Arkansas Code
Subtitle 14 - Solid Waste Disposal, Waterworks, And Sewers Generally
Chapter 237 - Arkansas Municipal Water And Sewer Department Accounting Law
§ 14-237-103. Exemption of accounting systems exceeding minimum
§ 14-237-105. Prenumbered receipts or mechanical receipting devices
§ 14-237-106. Prenumbered checks — Electronic funds transfers
§ 14-237-107. Petty cash funds
§ 14-237-108. Fixed asset records
§ 14-237-109. Cash receipts journal
§ 14-237-110. Cash disbursements journal
§ 14-237-111. Reconciliation of bank accounts
§ 14-237-112. Maintenance and destruction of accounting records