Ark. Code Ann. § 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. Acts 1973, No. 211, § 10; A.S.A. 1947, § 21-2210.

(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.

(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.

(A) Salaries;

(B) Supplies;

(C) Maintenance;

(D) Etc.