§ 14-119-109 - Cash receipts journal. - Arkansas Statutes

14-119-109. Cash receipts journal.

(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.

(b) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of:

(1) Date;

(2) Person moneys received from;

(3) Prenumbered receipt number;

(4) Total amount received;

(5) Additional columns as deemed necessary by the district for proper classification.