Arkansas Code
Chapter 119 - Water Improvement District Accounting
§ 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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