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§ 14-237-101. Title - This chapter shall be known and cited as the “Arkansas...
§ 14-237-102. Applicability - This chapter shall apply to all municipal water and sewer...
§ 14-237-103. Exemption of accounting systems exceeding minimum - (a) In the event any department feels its system of...
§ 14-237-104. Bank accounts - All municipal water and sewer departments of this state shall...
§ 14-237-105. Prenumbered receipts or mechanical receipting devices - (a) (1) All funds received are to be formally receipted...
§ 14-237-106. Prenumbered checks — Electronic funds transfers - (a) All disbursements of water and sewer department funds, except...
§ 14-237-107. Petty cash funds - (a) Municipal water and sewer departments are permitted to establish...
§ 14-237-108. Fixed asset records - (a) (1) Each water and sewer department's governing body shall...
§ 14-237-109. Cash receipts journal - (a) Water and sewer departments shall establish a cash receipts...
§ 14-237-110. Cash disbursements journal - (a) Water and sewer departments shall establish a cash disbursements...
§ 14-237-111. Reconciliation of bank accounts - (a) (1) All water and sewer departments shall reconcile on...
§ 14-237-112. Maintenance and destruction of accounting records - (a) Accounting records can basically be divided into three (3)...
§ 14-237-113. Annual publication of financial statements - (a) (1) The governing body of each municipal water or...