Arkansas Code
Subtitle 7 - Water and Soil Improvement Districts
Chapter 119 - Water Improvement District Accounting

§ 14-119-101. Title - This chapter shall be known and cited as “The Water...

§ 14-119-102. Bank accounts - (a) All water improvement districts of this state shall establish...

§ 14-119-103. Deposit of funds - All funds received by a water improvement district of this...

§ 14-119-104. Prenumbered receipts - (a) All items of income are to be formally receipted...

§ 14-119-105. Prenumbered checks - (a) All disbursements of water improvement district funds, except as...

§ 14-119-106. Petty cash funds - (a) Water improvement district officers are permitted to establish petty...

§ 14-119-107. Reconciliation of bank accounts - (a) All water improvement districts maintaining bank accounts, as prescribed...

§ 14-119-108. Fixed asset records - (a) All water improvement districts shall establish and maintain, as...

§ 14-119-109. Cash receipts journal - (a) All water improvement districts of this state shall establish...

§ 14-119-110. Cash disbursements journal - (a) All water improvement districts of this state shall establish...

§ 14-119-111. Accounting systems above minimum - In the event any water improvement district feels its system...

§ 14-119-112. Classification, maintenance, and destruction of records - (a) Accounting records can basically be divided into the two...