The Treasurer is responsible for the designation of classifications to each separate accounting category for every expenditure. Each drawn check has at least one accounting code allocated to it, but there could be more than one. If there is more than one code on a specific disbursement the total of the entire segment is no more than the sum of its individual elements. It should be re-stated that the categories used for the designation of disbursements should typify the listings used when the budget was developed.