Arkansas § 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.

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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.

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