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Current as of March 28, 2024 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - Arkansas Code Title 14. Local Government § 14-119-109. Cash receipts journal--Requirements - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-14-local-government/ar-code-sect-14-119-109/
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