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(3) a general journal. (b) A general ledger must include a summary by account classification of financial transactions as they have been recorded in the records of original entry. A grantee shall use a separate general ledger for the transactions of each state fiscal year. A grantee shall enter a transaction in the general ledger only if the transaction was first recorded in a book of original entry. For each transaction, the grantee shall record information in its general ledger that includes

(1) the date;

(2) a reference to the journal and page number where the transaction is recorded;

(3) the dollar amount of the debit or credit from the transaction; and

(4) the balance of the account. (c) A receipts journal must include a chronological record of all receipts for collections. For each receipt the grantee shall record information that includes

(1) the date;

(2) the receipt number;

(3) the payor;

(4) the amount received; and

(5) a classification of the amount by account number. (d) For each bed in a facility for which the department has granted money, and for each child for whom the grantee provides services under an agreement with a party other than the department, the grantee shall maintain an account in its accounts receivable ledger and record information in that account includes

(1) the date billed, if any;

(2) the dates for which each amount receivable was earned;

(3) the name of the individual for whom services were provided;

(4) the person or governmental entity that is responsible for paying the cost of the services;

(5) the date, amount, and source of each payment that the grantee receives;

(6) the account balance; and

(7) adjustments to the account. (e) A cash disbursement journal must include a record of all of the grantee’s disbursements.