Arkansas § 14-59-111 - Cash disbursements journals.
Full text of Arkansas Arkansas Code of 1987 Annotated § 14-59-111 — Cash disbursements journals., with citation guidance and answers to common questions.
§ 14-59-111. Cash disbursements journals.
Municipalities shall establish a cash disbursements journal or electronic check register that shall indicate the date, payee, check number or transaction number, amount of each check written or transaction, and classification or general ledger account. The classifications of expenditures shall include the major type of expenditures by department, such as: Personal services; Supplies; Other services and charges; Capital outlay; Debt service; and Transfers out. The cash disbursements journal shall be properly balanced and totaled monthly and on a year-to-date basis. The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements. The electronic check register shall be posted to the general ledger at least monthly. The general ledger shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
Source: official Arkansas text · Last verified 2026-08-27
Frequently Asked Questions About Arkansas § 14-59-111
What does Arkansas Code of 1987 Annotated § 14-59-111 cover?
Section 14-59-111 ("Cash disbursements journals.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 14-59-111?
A common citation format is "Arkansas Code of 1987 Annotated § 14-59-111" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 14-59-111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.