Arkansas § 14-119-109 Cash receipts journal

Arkansas Statutes

§ 14-119-109 — Cash receipts journal

Arkansas § 14-119-109

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This text of Arkansas § 14-119-109 (Cash receipts journal) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-119-109 (2026).

Text

(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.

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(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.