3401.1 With the exception of petty cash disbursements, each expenditure shall be made by:

1. (a) A serially pre-numbered check that identifies the required filer on the face of the check; or
2. (b) A commercial-business type of check that includes spaces for the entry of each check and a brief explanation of the nature of the disbursement.

3401.2 Checks shall be issued by the filer:

1. (a) In consecutive numerical order; and
2. (b) Out of the depository account.

3401.3 Checks shall be recorded:

1. (a) In a cash disbursement journal; and
2. (b) On the check stub, as provided.

3401.4 Voided or stale-dated checks shall be:

1. (a) Stamped "void" or made non-negotiable; and
2. (b) Retained in accordance with § 3400.2.

3401.5 Each expenditure from petty cash shall be made in accordance with the following procedures:

1. (a) Each disbursement from the petty cash fund shall be supported by a petty cash voucher; and
2. (b) Each reimbursement out of the petty cash fund shall be accompanied by appropriate documentation including, for example, receipts or invoices.

3401.6 Each expenditure shall be reconciled with the total monthly disbursements, as shown by the following:

1. (a) Canceled checks; and
2. (b) Bank statements.

SOURCE: Final Rulemaking published at 45 DCR 3161 (May 22, 1998); as amended by Final Rulemaking published at 53 DCR 3240 (April 21, 2006); as amended by Final Rulemaking published at 57 DCR 2268 (March 19, 2010); as amended by Final Rulemaking published at 60 DCR 1402 (February 8, 2013); as amended by Final Rulemaking published at 62 DCR 3025 (March 13, 2015); as amended by Final Rulemaking published at 66 DCR 8118 (July 12, 2019).