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14-119-107. Reconciliation of bank accounts.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-119-107. Reconciliation of bank accounts.
(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:
“Water Improvement District of Date Amount Per Bank Statement Dated $ .00 ADD: Deposits in transit (Receipts recorded in Cash Receipts Journal not shown on this bank statement.) DATE RECEIPTS NO. AMOUNT $ .00 .00 .00 .00 DEDUCT: Outstanding checks (Checks issued and dated prior to date of bank statement per Cash Disbursements Journal not having yet cleared the bank.) CHECK NO. PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE: $ .00 ”
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(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-119-107
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:14-119-107
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: d1c9b35c173274391e9115f6979d2159b7c380ce2a194d7e5e9c0bdf1182dfeb
Source location: content.xml paragraph 29121
Stored source content
14-119-107. Reconciliation of bank accounts.
(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:
“Water Improvement District of Date Amount Per Bank Statement Dated $ .00 ADD: Deposits in transit (Receipts recorded in Cash Receipts Journal not shown on this bank statement.) DATE RECEIPTS NO. AMOUNT $ .00 .00 .00 .00 DEDUCT: Outstanding checks (Checks issued and dated prior to date of bank statement per Cash Disbursements Journal not having yet cleared the bank.) CHECK NO. PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE: $ .00 ”
Click 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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Arkansas Code — all titles (historical 2020) · legal_authorities
14-119-102. Bank accounts.
(a) All water improvement districts of this state shall establish and maintain commercial bank accounts for the deposit of all funds received.
(b) The accounts shall be established and maintained in the name of the water improvement district.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-119-102
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 14-119-102. This identifies an authority to review, not proof of applicability.