All municipal water and sewer departments of this state shall maintain all funds in depositories approved for that purpose by law. The accounts shall be maintained in the name of the municipal water and sewer department.
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