Arkansas Code

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Chapter 59 Arkansas Municipal Accounting Law

• Section14-59-101. Title.
• Section14-59-102. Applicability.
• Section14-59-103. Exemption for other systems.
• Section14-59-104. Bank accounts.
• Section14-59-105. Prenumbered checks — Electronic funds transfers.
• Section14-59-106. Petty cash funds.
• Section14-59-107. Fixed asset records.
• Section14-59-108. Reconciliation of bank accounts.
• Section14-59-109. Prenumbered receipts.
• Section14-59-110. Cash receipts journals.
• Section14-59-111. Cash disbursements journals.
• Section14-59-112, 14-59-113. [Repealed.]
• Section14-59-114. Maintenance and destruction of accounting records.
• Section14-59-115. Duties of municipal treasurer.
• Section14-59-116. Annual publication of financial statement.
• Section14-59-117. Withholding of turnback for noncompliance.
• Section14-59-118. Penalty.
• Section14-59-119. Debit card and credit card payments.