Arkansas § 14-59-108 Reconciliation of bank accounts

Arkansas Statutes

§ 14-59-108 — Reconciliation of bank accounts

Arkansas § 14-59-108

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This text of Arkansas § 14-59-108 (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. § 14-59-108 (2026).

Text

(a)(1) On a monthly basis, all municipalities shall reconcile their cash receipts and disbursements journals to the amount on deposit in banks.

(2)The reconciliation under subdivision (a)(1) of this section shall be approved by a municipal official or employee, other than the person preparing the reconciliation, as designated by the chief executive officer of the municipality.

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

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(a) (1) On a monthly basis, all municipalities shall reconcile their cash receipts and disbursements journals to the amount on deposit in banks. (2) The reconciliation under subdivision (a)(1) of this section shall be approved by a municipal official or employee, other than the person preparing the reconciliation, as designated by the chief executive officer of the municipality. (b) The reconciliations should take the following form: Click here to view table.