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Appendix D: General Recordkeeping Requirements for Town Clerks Cash Reconciliations YES NO Are bank accounts reconciled? By Whom?______________ Margaret Derk Monthly How Often?_______________ □ □ Who Reviews/Verifies Them?_______________ Sandra Quinlan, Clerk Is the bank reconciliation performed timely after the bank statement is received? □ □ Last Bank Reconciliation for Each Bank Account Bank Account Date Performed Month Ending x1513 1/5/2026 December 2025 Are reconciliations documented and available for review? □ □ Does the reconciled bank balance agree with the cash balance recorded in the accounting records? □ □ Deposit Protection YES NO Has the bank pledged adequate, eligible securities to protect town clerk deposits that exceed FDIC insurance, if applicable? □ □ Accountability YES NO Is accountability (what the town clerk owes) determined at the end of each month? □ □ Does the accountability amount agree with the bank reconciliation and supporting records? □ □ Are unissued licenses and permits (e.g., dog licenses) safeguarded? □ □ Are revenues from town clerk fees comparable with those of previous years? □ □ Financial Reporting YES NO Are monthly reports and payments made timely to the supervisor? □ □ Are monthly reports and payments made timely to other agencies? □ □ Do reported amounts on monthly reports agree with cash receipts and disbursements books? □ □ Fiscal Oversight Responsibilities of the Governing Board 28 LOCAL GOVERNMENT MANAGEMENT GUIDE