It is the duty of every public official or agency of this state that receives or disburses public money to maintain a cash record in which is entered daily, in detail, all items of receipts and disbursements of public money. The cash record shall be balanced daily so as to show the balance of public money on hand at the close of each day's business. Except as may be otherwise provided by law, the cash record is a public record and is open to public inspection.
History: Laws 1923, ch. 76, § 1; C.S. 1929, § 112-101; 1941 Comp., § 7-202; 1953 Comp., § 11-2-2; 2003, ch. 273, § 13.
ANNOTATIONSThe 2003 amendment, effective July 1, 2003, added the present section heading; substituted "is" for "shall be" near the beginning and near the end, substituted "that" for "who" following "of this state", substituted "money to maintain a cash record in which is" for "monies to keep in his office a cash book wherein shall be" following "or disburses public", substituted "money. The cash record" for "monies and which" following "disbursements of public", substituted "money" for "monies" following "balance of public", substituted "Except as may be otherwise provided by law, the cash record is" for "and such the cash book shall be" following "each day's business".