Arkansas § 14-119-107 Reconciliation of bank accounts

Arkansas Statutes

§ 14-119-107 — Reconciliation of bank accounts

Arkansas § 14-119-107

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This text of Arkansas § 14-119-107 (Reconciliation of bank accounts) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 14-119-107 (2026).

Text

(a)All water improvement districts maintaining bank accounts, as prescribed in § 14-119-102 , shall reconcile their cash receipts and cash disbursements journal to the amount on deposit in banks on a monthly basis. The reconciliations shall take the following form: Click here to view table.

(b)This reconciled balance shall agree to either the cash balance as shown on the official's check stubs running bank balance or the official's general ledger cash balance, whichever system the official employs.

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(a) All water improvement districts maintaining bank accounts, as prescribed in § 14-119-102 , shall reconcile their cash receipts and cash disbursements journal to the amount on deposit in banks on a monthly basis. The reconciliations shall take the following form: Click here to view table. (b) This reconciled balance shall agree to either the cash balance as shown on the official's check stubs running bank balance or the official's general ledger cash balance, whichever system the official employs.