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Arkansas Statutes, Title 14

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Arkansas/Statutes

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Title 14, Local Government

192 chapters · 4,300 sections in this title.

All chapters in Title 144,300 Ch 164, Industrial Development Bonds144 Ch 14, County Government Code135 Ch 169, Housing Authorities And Urban Renewa…120 Ch 120, Drainage and Levee Improvement Distr…119 Ch 121, Drainage Improvement Districts Generally111 Ch 54, Powers of Municipalities Generally92 Ch 234, Waterworks and Water Supply92 Ch 86, General Provisions89 Ch 125, Conservation Districts Law81 Ch 90, Assessments by Municipal Improvement…72 Ch 284, Fire Protection Districts71 Ch 15, Officers69 Ch 201, Municipal Boards And Commissions67 Ch 92, Suburban Improvement Districts59

12 sections·Filtered byTitle 14✕Ch 119✕

Ark. Code Ann. § 14-119-101 Title
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This chapter shall be known and cited as “The Water Improvement District Accounting Law of 1973.”
Ark. Code Ann. § 14-119-102 Bank accounts
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(a) All water improvement districts of this state shall establish and maintain commercial bank accounts for the deposit of all funds received. (b) The accounts shall be established and maintained in the name of the water improvement district.
Ark. Code Ann. § 14-119-103 Deposit of funds
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All funds received by a water improvement district of this state shall be deposited in total in such bank accounts as prescribed by § 14-119-102.
Ark. Code Ann. § 14-119-104 Prenumbered receipts
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(a) All items of income are to be formally receipted by the use of prenumbered receipts or mechanical receipting devices such as cash registers or validating equipment. However, the use of prenumbered receipts shall not be required for receipting revenues derived from the sale of…

Ark. Code Ann. § 14-119-105 Prenumbered checks

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(a) All disbursements of water improvement district funds, except as noted in § 14-119-106, are to be made by prenumbered checks drawn upon the bank account of that district. Such checks shall be of the form normally provided by commercial banking institutions and shall contain a…

Ark. Code Ann. § 14-119-106 Petty cash funds

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(a) Water improvement district officers are permitted to establish petty cash funds so long as the funds are maintained on the basis set forth in this section. (b) The establishment of a petty cash fund must be approved by the board of directors. (c) In establishing such a fund, …

Ark. Code Ann. § 14-119-107 Reconciliation of bank accounts

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(a) All water improvement districts maintaining bank accounts, as prescribed in § 14-119-102, shall reconcile their cash receipts and cash disbursements journal to the amount on deposit in banks on a monthly basis. The reconciliations shall take the following form: “Water Improve…

Ark. Code Ann. § 14-119-108 Fixed asset records

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(a) All water improvement districts shall establish and maintain, as a minimum, listing of all fixed assets and equipment owned by or under the control of their district. The listing shall contain as a minimum:(1) Property item number, if used by the district;(2) Brief descriptio…

Ark. Code Ann. § 14-119-109 Cash receipts journal

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(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…

Ark. Code Ann. § 14-119-110 Cash disbursements journal

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(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 recordin…

Ark. Code Ann. § 14-119-111 Accounting systems above minimum

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In the event any water improvement district feels its system of bookkeeping is such that it equals or exceeds the basic system prescribed by this chapter, the district may request a review by the Legislative Joint Auditing Committee. Upon its concurrence with these facts, the Leg…

Ark. Code Ann. § 14-119-112 Classification, maintenance, and destruction of records

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(a) Accounting records can basically be divided into the two (2) groups: Support documents and permanent records. (b) (1) Support documents consist primarily of the following items:(A) Cancelled checks;(B) Invoices;(C) Bank statements.(2) Support documents shall be maintained for…