The following are required:
- · Month-end Posting: Post month-end activity such as bank statement interest and service charges, if applicable (no receipt required).
- · Bank Reconciliation: Use back of bank statement or separate form (sample form on page D-6b). If applicable, keep canceled checks in numerical order with the applicable monthly statement.
- · Trial Balance: Written accounting of month-end balances in all cash accounts and individual activity funds, which show that the total of all cash accounts (Checking, Savings, Investments, Petty Cash, Change Funds, and NSF Fund) must equal the total of all individual fund accounts (Administrative, Clubs, etc.). Schools may show the listing on the back of the bank statement and/or attach a calculator tape.
The month-end bank account reconciliation report and trial balance must be completed by the 20th of the following month.
High schools and middle schools must submit the following documentation to APS Finance by the 20th of each month.
EPES reporting includes:
Copy of Bank Statement
List of Outstanding Checks