All cash disbursements should be listed in the CDJ. The journal should persevere the monthly accumulations of expense categories. Expenses must be paid by check and the checks should be pre-numbered. The checks should be in numerical sequence and signed by two authorized officials. In reviewing canceled checks note payee and endorsements. There should be no holes in the check sequencing, all voided checks should be explicated for in the journal. Check for adequate authentication for each disbursement in the form of an invoice or a receipt. Inspect for approval for payment and budgetary considerations. Finally, to verify payment always check through canceled check validation.