Arkansas Code
Chapter 119 - Water Improvement District Accounting
§ 14-119-110. Cash disbursements journal

(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.

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