State Codes and Statutes

Statutes > Arkansas > Title-14 > Subtitle-14 > Chapter-237 > 14-237-109

14-237-109. Cash receipts journal.

(a) Water and sewer departments shall establish and maintain, as a minimum, a cash receipts journal consisting of columnar paper of at least five (5) columns, which shall be in addition to columns necessary for dates and descriptions.

(b) The receipts journal shall indicate the date of cash received, from whom cash received, and total amount of receipt. As a minimum, columns for the classification of receipts shall include:

(1) Total;

(2) Water Payment;

(3) Sewer Payment;

(4) Sanitation Funds;

(5) Other;

(6) Source of Other.