(40 ILCS 5/5-197)
(from Ch. 108 1/2, par. 5-197)
An adequate system of accounts and records shall be established to give
effect to the requirements of this Article, and shall be maintained in
accordance with generally accepted accounting principles. The reserves
Sections 5-198 to 5-208, inclusive, shall be maintained.
(Source: P.A. 85-964.)