No disbursements of local agency funds shall be made without the proper authorizations, as follows:

(a) Authorization for the incurring of the liability or obligation which the disbursement is to discharge in whole or in part.

The incurring of the liability or obligation is termed a commitment.

(b) Authorization for the issuance of a check or the outlay of cash.

The issuance of a check or the outlay of cash, or the equivalent, is termed a disbursement. The authorization for the issuance of a check shall be an approved accounts payable voucher properly supported (see § 1642-2.4). Disbursements in the form of cash are limited to items of a petty cash nature (see § 1642-2.5, Petty cash fund, below). Authorization for the outlay of cash shall be an approved petty cash voucher. Vouchered liabilities are termed expenditures.