7-6-4119. Long-short cash account. (1) A governing body of a municipality may create a cash over or short account consistent with accepted accounting practice.
     (2) This section does not apply to a municipality that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 2, Ch. 204, L. 1993; amd. Sec. 43, Ch. 430, L. 1995.