Browse Arkansas Code titles and sections
14-25-107. Reconciliation of bank accounts.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-107. Reconciliation of bank accounts.
(a) All county officials maintaining bank accounts as prescribed in § 14-25-102 shall reconcile, on a monthly basis, the bank balance to the book balance.
(b) The reconciliations shall take the following form:
County 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 RECEIPT 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). DATE PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE $ .00 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.
Click to view form.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-107
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.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:14-25-107
Source file: gov.ar.code.title.14.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 1844c857862dadc93ef5d60fbeb44d14138eac6e9ed2f5791b39836033e73c50
Source location: content.xml paragraph 7326
Stored source content
14-25-107. Reconciliation of bank accounts.
(a) All county officials maintaining bank accounts as prescribed in § 14-25-102 shall reconcile, on a monthly basis, the bank balance to the book balance.
(b) The reconciliations shall take the following form:
County 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 RECEIPT 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). DATE PAYEE AMOUNT $ .00 .00 .00 .00 RECONCILED BALANCE $ .00 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.
Click to view form.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Arkansas Code — all titles (historical 2020) · legal_authorities
14-25-102. Bank accounts.
All county officials of this state who receive public funds by virtue of their office shall maintain all public funds in depositories approved for such purposes by law. The funds shall be maintained in these depositories in the name of the county office, with the official's name appearing secondarily to the name of the county office.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 14-25-102
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 14-25-102. This identifies an authority to review, not proof of applicability.