Arkansas § 14-237-111 Reconciliation of bank accounts

Arkansas Statutes

§ 14-237-111 — Reconciliation of bank accounts

Arkansas § 14-237-111

Title14

This text of Arkansas § 14-237-111 (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. § 14-237-111 (2026).

Text

(a)(1) All water and sewer departments shall reconcile on a monthly basis their cash receipts and disbursements journals to the amount on deposit in banks.

(2)This reconciliation shall be approved by an official or employee, other than the person preparing the reconciliation, as designated by the governing body of the department.

(3)The reconciliations should take the following form: Click here to view table.

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

Free access — add to your briefcase to read the full text and ask questions with AI

(a) (1) All water and sewer departments shall reconcile on a monthly basis their cash receipts and disbursements journals to the amount on deposit in banks. (2) This reconciliation shall be approved by an official or employee, other than the person preparing the reconciliation, as designated by the governing body of the department. (3) The reconciliations should take the following form: Click here to view table. (b) This reconciled balance shall agree with either the cash balance as shown on the department's check stubs running bank balance or the department's general ledger cash balance, whichever system the department employs.