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2017 Arkansas Code
Title 14 - Local Government
Subtitle 7 - Water and Soil Improvement Districts
Chapter 119 - Water Improvement District Accounting
§ 14-119-107. Reconciliation of bank accounts
Universal Citation: AR Code § 14-119-107 (2017)
- (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:
- (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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