(a) (1) The assessor shall maintain a bank account and record of the account for any public funds collected by virtue of his or her office.
(2) The bank account shall be maintained as prescribed in § 14-25-102, and the provisions of §§ 14-25-103, 14-25-104, 14-25-107, and 14-25-108(a) shall apply to the account.
(b) (1) Checks written shall be recorded in a cash disbursement journal that indicates the date, payee, check number, and amount of each check written.
(2) The cash disbursement journal shall also contain the classification of the disbursement.
(c) (1) Receipts shall be recorded in a cash receipts journal that indicates the:
(A) Date of receipt;
(B) Identification of payor;
(C) Receipt number;
(D) Total amount received; and
(E) Classification of receipts.
(2) If using mechanical receipting devices such as cash registers, the cash receipts journal shall indicate the:
(A) Date of collections;
(B) Tape number, if applicable;
(C) Total amount collected; and
(D) Classification of collections.
(d) (1) The cash disbursement journal and the cash receipts journal shall be totaled monthly and on a year-to-date basis.
(2) The cash disbursement journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(3) The cash receipts journal shall be reconciled monthly to total bank deposits as shown on the monthly bank statement.
Section: Previous 14-25-102 14-25-103 14-25-104 14-25-105 14-25-106 14-25-107 14-25-108 14-25-109 14-25-112 14-25-113 14-25-114 14-25-116 14-25-117 14-25-118 NextLast modified: November 15, 2016