Arkansas Code § 14-119-109 - Cash Receipts Journal

(a) All water improvement districts of this state shall establish and maintain as a minimum a cash receipts journal for recording of all moneys received by the district.

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

(1) Date;

(2) Person moneys received from;

(3) Prenumbered receipt number;

(4) Total amount received;

(5) Additional columns as deemed necessary by the district for proper classification.

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Last modified: November 15, 2016