(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.
(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.