(1) All water improvement districts of this state shall establish and maintain as a minimum a cash disbursements journal for recording and classifying cash disbursements.
(2) The journal shall consist of columnar paper and shall have sufficient columns to provide for the recording of: Date;
(3) Payee;
(4) Check number;
(5) Amount check was written for;
(6) Additional columns for the classification of expenditures according to major expense categories such as: Salaries;
(7) Supplies;
(8) Maintenance;
(9) Etc.