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Ledger correction moves $111.54 back into Highway Cash from ARPA fund
Summary
A Muskogee County error-correction form documents transferring $111.54 from an ARPA fund back to highway cash to correct a bank/check data error; the form records the error date and lists Shelly Sumpter as approver.
County records show a clerical error on a previous transfer that pulled $111.54 from ARPA account 1566; a July 2026 correction form transfers that $111.54 back into highway cash account 1102 to restore the ledger. The form explains the original transfer was made on 07/12/22 to cover a check with incorrect bank information and notes the correction ‘‘Transferring funds back into 1102 to correct ledger to balance ARPA Fund -1566 to ARPA bank on GL.’’
The form lists the transfer amount as $111.54 and shows the correction was initiated and recorded with county approval lines; the document names Shelly Sumpter in approval fields and references statutory authority for temporary transfers (68 O.S. § 3021). The entry appears intended as an accounting restatement rather than a policy action.
