Section 14-119-109 - Cash receipts journal(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: (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.Acts 1973, No. 211, § 9; A.S.A. 1947, § 21-2209.