Section 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: (4) Amount check was written for;(5) Additional columns for the classification of expenditures according to major expense categories such as: Acts 1973, No. 211, § 10; A.S.A. 1947, § 21-2210.