(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.
Section: Previous 14-119-102 14-119-103 14-119-104 14-119-105 14-119-106 14-119-107 14-119-108 14-119-109 14-119-110 14-119-111 14-119-112 NextLast modified: November 15, 2016