GroundRules
Ark. Code Ann. § 14-119-107: Reconciliation of bank accounts
Where this section sits in the code
- AR Code
- Title 14
- Chapter 119
(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: Click here 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. Acts 1973, No. 211, § 7; A.S.A. 1947, § 21-2207.
(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: Click here to view table.
Click here 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.
Acts 1973, No. 211, § 7; A.S.A. 1947, § 21-2207.
119_107_1 - Attachment
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source