A. The district shall establish and maintain a replenishment account for each district member. After the district computes each member's replenishment obligation, the district shall adjust the existing balance in the member's replenishment account as follows:

1. 1. Debit the member's replenishment account in the amount of the member's replenishment obligation as computed under section 48-4463.
2. 2. Credit the member's replenishment account in an amount equal to any replenishment services pursuant to sections 48-4470, 48-4472 and 48-4501 that the member purchased during the reporting year.

B. On or before May 15 of each year, the district shall issue to each member:

1. 1. An account statement of the balance in the member's account as of December 31 of the reporting year.
2. 2. A credit certificate to each member that has a net credit balance in its account. The certificate shall state the net credit in the member's account.