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14-119-110. Cash disbursements journal.
Arkansas Code — all titles (historical 2020) · legal_authorities
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-119-110
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-119-110
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 85609d0e31402ad21f9906ead5105c0311b75a9edbde0c586c13d60dc60bee5b
Source location: content.xml paragraph 29154
Stored source content
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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