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

1. (a) Serially pre-numbered checks, which identify the required filer on the face of the check; and
2. (b) A commercial-business type of checkbook, which 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 in the following manner:

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

3401.3 Checks shall be recorded in the following:

1. (a) A cash disbursement journal; and
2. (b) The check stub, as provided.

3401.4 Voided or stale-dated checks shall be handled in the following method:

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, 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 D.C. Reg. 3161, 3197-98 (May 22, 1998); as amended by Final Rulemaking published at 53 D.C. Reg. 3241 (April 21, 2006); and as amended by Final Rulemaking published at 57 D.C. Reg. 2268, 2269 (March 19, 2010).