CASH OVERAGE AND SHORTAGE ACCOUNT.

16A.276 CASH OVERAGE AND SHORTAGE ACCOUNT. The commissioner may keep accounts to record daily the difference between actual and recorded cash receipts including losses from forged and uncollectible checks. At the end of the fiscal year, the commissioner shall clear the accounts by transferring the balances to the general fund and paying the deficits from operating accounts of the agencies charged with the deficit. History: 1978 c 793 s 48; 1984 c 628 art 2 s 1; 1997 c 7 art 2 s 5