(40 ILCS 5/8-211)
(from Ch. 108 1/2, par. 8-211)
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 designated in Sections 8-212 to 8-221, inclusive,
shall be maintained.
(Source: P.A. 85-964.)