Arkansas Statutes
§ 14-119-109 — Cash receipts journal
Arkansas·Title 14
(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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Legislative History
Acts 1973, No. 211, § 9; A.S.A. 1947, § 21-2209.
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