§ 14-119-110 - Cash disbursements journal. - Arkansas Statutes

14-119-110. Cash disbursements journal.

(a) All water improvement districts of this state shall establish and maintain as a minimum a cash disbursements journal for recording and classifying cash disbursements.

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

(1) Date;

(2) Payee;

(3) Check number;

(4) Amount check was written for;

(5) Additional columns for the classification of expenditures according to major expense categories such as:

(A) Salaries;

(B) Supplies;

(C) Maintenance;

(D) Etc.