Cash disbursements journal

  1. Law
  2. Arkansas Code
  3. Local Government
  4. Water and Soil Improvement Districts
  5. Water Improvement District Accounting
  6. Cash disbursements journal

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  1. (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.

  2. (b) The journal shall consist of columnar paper and shall have sufficient columns to provide for the recording of:

    1. (1) Date;

    2. (2) Payee;

    3. (3) Check number;

    4. (4) Amount check was written for;

    5. (5) Additional columns for the classification of expenditures according to major expense categories such as:

      1. (A) Salaries;

      2. (B) Supplies;

      3. (C) Maintenance;

      4. (D) Etc.


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