When there are major changes in strategy, senior management, business structure, or operations, evaluations of controls are usually performed by .

The excess cash balance available over disbursements for the month would be $29000

Explanation:

Calculation of the cash available over the distribution for the month is as follows:

Particulars                                                     Amount

                                                                     (In dollars)

begining cash balance                                 15000

Cash receipts                                                82000

Total cash                                                      97000

Less: cash disbursements                             68000

Excess cash available                                       29000

therefore, the excess cash available is $29000

Even though the company wants a balance of cash at the ending to be $15000, there is excess of cash balance than that. Even after deducting the cash disbursements, a company has a surplus amount of cash in its account to be shown in the books of accounts.