Policy: 201

Reconcile Agency Bank Accounts


Unopened bank statements are received by the Executive Assistant. The Executive Assistant shall not have check signature authority. The Executive Assistant prepares a bank reconciliation.

The Director of Operations compares the reconciliation with the general ledger. The Director of Operations and Executive Assistant will sign the bank reconciliation noting any adjustments that need to be made to the general ledger. Any adjustments to the general ledger shall be made by the Director of Operations.

For internal control purposes and on at least a semi-annual basis, the reconciled statements and adjustments to general ledger are given to the Executive Director for review.


To provide a procedure to reconcile agency bank accounts.

Effective Date:
June 1, 1998

July 25, 2002
June 23, 2011