§ 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. (1) Date;

2. (2) Payee;

3. (3) Check number;

4. (4) Amount check was written for;

5. (5) Additional columns for the classification of expenditures according to major expense categories such as:

   1. (A) Salaries;

   2. (B) Supplies;

   3. (C) Maintenance;

   4. (D) Etc.