Re-reading the article I see what the author is saying, namely that some lag between the ATM network and the bank's accounting system is permissible. However,

Re-reading the article I see what the author is saying, namely that some lag between the ATM network and the bank's accounting system is permissible. However, you still need to have a single point of truth that is absolutely consistent. If you don't, the bank's accountants (and probably federal regulators too!) will be rather unhappy! So the author takes a reasonable observation and twists it beyond recognition......