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Cash Reconciliations YES NO Are bank accounts reconciled? By Whom? __________ How Often? __________ □ □ Who Reviews/Verifies Them? __________ Is the bank reconciliation performed by a person whose job duties do not include maintaining either the cash receipts or disbursements journals or receiving or □ □ disbursing cash? Is the bank reconciliation performed in a timely manner after the bank statement is □ □ received? Last Bank Reconciliation for Each Bank Account Bank Account Date Performed Month Ending □ Are reconciliations documented and available for review? □ □ Does the reconciled bank balance agree with the cash balance recorded in the □ □ accounting records? Receivables YES NO Are receivable control accounts maintained? □ □ Is there indication that the receivable control accounts are reconciled to the detail subsidiary records? □ □ Investment Records YES NO Is an investment record maintained? □ □ Is the record complete and up-to-date? □ □ Deposit Protection YES NO Has the bank pledged adequate, eligible securities to protect deposits and investments (under the custody of the chief fiscal officer) that exceed FDIC insurance □ □ protection? 10 Of f ic e of t he New York State Comptroller