Arkansas § 14-119-110 Cash disbursements journal

Arkansas Statutes

§ 14-119-110 — Cash disbursements journal

Arkansas § 14-119-110

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This text of Arkansas § 14-119-110 (Cash disbursements 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. § 14-119-110 (2026).

Text

(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.