{"data":{"id":"us-ar/ark.-code-ann.-14-59-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-59-108","heading":"Reconciliation of bank accounts","body":"(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. Acts 1973, No. 159, § 12; A.S.A. 1947, § 19-5312; Acts 2011, No. 621, § 4.\n\n(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.\n\n(1) On a monthly basis, all municipalities shall reconcile their cash receipts and disbursements journals to the amount on deposit in banks.\n\n(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.\n\n(b) The reconciliations should take the following form: Click here to view table.\n\nClick here to view table.\n\nActs 1973, No. 159, § 12; A.S.A. 1947, § 19-5312; Acts 2011, No. 621, § 4.\n\n59_108_1 - Attachment","path":["AR Code","Title 14","Chapter 59"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"e293da5b634f30bb325c63a1ca8119699d96f9a29e3738ddfbf3e426905f7569","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-59-107","next":"us-ar/ark.-code-ann.-14-59-109"},"notice":"GroundRules: Original legal text. Not legal advice."}