§ 14-237-110 - Cash disbursements journal. - Arkansas Statutes

14-237-110. Cash disbursements journal.

(a) Water and sewer departments shall maintain, as a minimum, a cash disbursements journal consisting of columnar paper of at least seven (7) columns in addition to the columns necessary for the recording of date, payee, check number, and amount of each check written.

(b) The additional columns are to be used for the classification of expenditures as follows:

(1) Salaries;

(2) Social Security;

(3) Supplies;

(4) Fixed Assets;

(5) Other;

(6) Definition of Other.