(1) 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.
(2) The journal shall consist of columnar paper and have sufficient columns to provide for the recording of: Date;
(3) Person moneys received from;
(4) Prenumbered receipt number;
(5) Total amount received;
(6) Additional columns as deemed necessary by the district for proper classification.