§ 14-119-110. Cash disbursements journal

AR Code § 14-119-110 (2018) (N/A)
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(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.