No checks should be prepared based on verbal authority.

Documentation will usually be in the form of invoices or personal/staff expense vouchers.

Some expenses, such as rent, will not be billed monthly. There is, however, documentation for this type of expense in the form of leases and other agreements.

Payment should not be made until after the merchandise or service has been received.

Only original invoices, not copies, should be used to support disbursements.