(A) The cash balances of the various fund ledgers shall be reconciled to the bank statements monthly. The Treasurer must keep track of the total cash and investments allocable to each fund and must reconcile these amounts to each month’s bank statements.
(B) A listing of all cash and investments, along with a copy of the bank reconciliations, must be provided to the Clerk each month.
(C) The Clerk must reconcile the cash and investments recorded in the general ledger to either the Treasurer’s reconciliation or to the bank statements directly.
(D) Bank statements and reconciliations shall be retained for audit purposes.
(Board and Administrative Policies Manual, § 4.28)