It will be necessary to independently verify cash balances in each bank account. This can be accomplished by sending out confirmation requests to each institution for each account, with the replies posted to a separate return address. The institution may also provide assurances that certain securities are on file with a stipulation of safe keeping. The best way to insure that the cash balance is factual would be to verify that a bank reconciliation is performed on a routine bases. Scrutinize also, that the reconciled balances agree between the checking account and the closing balance reported by the bank as of a specific date.