(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:Click here to view form.
Reconciliation of bank accounts
Ark. Code Ann. § 14-25-107 — under County Accounting and Responsible Management Entity.
Ark. Code Ann. § 14-25-107