Internal Control Questionnaires and Verification Procedures

Disbursements

1. Is the payment for all purchases, except minor items, made by official checks?

2. Does the official signing the check review all supporting documents?

3. Are supporting vouchers and invoices canceled to prevent re-use?

4. Are duties and responsibilities in the following areas segregated?

   1. Authorization to issue expense checks?

   2. Preparation of expense checks?

   3. Signing of expense checks?

   4. Sending of expense checks?

   5. Use and storage of facsimile signatures?

   6. General ledger posting?

   7. Subsidiary ledger posting?

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