{"data":{"id":"us-ar/ark.-code-ann.-14-119-110","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-119-110","heading":"Cash disbursements journal","body":"(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.\n\n(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.\n\n(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.\n\n(1) Date;\n\n(2) Payee;\n\n(3) Check number;\n\n(4) Amount check was written for;\n\n(5) Additional columns for the classification of expenditures according to major expense categories such as: (A) Salaries; (B) Supplies; (C) Maintenance; (D) Etc.\n\n(A) Salaries;\n\n(B) Supplies;\n\n(C) Maintenance;\n\n(D) Etc.","path":["AR Code","Title 14","Chapter 119"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"0ffab9ce6a3b2206ed3fb34d76d11236c1c02a565fe4307539a36db006e5cc04","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-119-109","next":"us-ar/ark.-code-ann.-14-119-111"},"notice":"GroundRules: Original legal text. Not legal advice."}