1. (a) Every licensed Beer Distributor, Small Brewer Self-Distributor, or Brewpub Self-Distributor of beer or brewed products shall keep a full, separate, complete and accurate record of all expenditures with regard to alcoholic beverages. No such expenditures of a Beer Distributor, Small Brewer Self-Distributor, or Brewpub Self-Distributor shall be commingled with the expenditures of any other business or businesses operated by the Beer Distributor, Small Brewer Self-Distributor, or Brewpub Self-Distributor. The minimum required records shall show clearly and accurately for each expenditure the following information:

   1. (1) Date of payment.
   2. (2) Name of payee.
   3. (3) Purpose of the expenditure in sufficient detail to permit a clear identification of the reason for the expenditure.
   4. (4) Petty cash fund reimbursements must be supported receipts, vouchers, or other documents, showing the purpose of expenditure.
   5. (5) Cross references to supporting documents.
2. (b) All expenditures shall be supported by vouchers, invoices, bills, checkbooks, bank statements, ledgers, journals, expense reports, or other documentary evidence properly cross referenced and filed in an orderly and consistent manner to permit the matching of these documents with the entries on the expenditure record.

Amended at 35 Ok Reg 833, eff 10-1-18