(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 image.
Section: Previous 14-59-102 14-59-103 14-59-104 14-59-105 14-59-106 14-59-107 14-59-108 14-59-109 14-59-110 14-59-111 14-59-114 14-59-115 14-59-116 14-59-117 NextLast modified: November 15, 2016