10. DISTRIBUTION OF EXPENDITURES-
 Form FA-25-P ( 8 Columns)
 Form FA-25-PRW (23 Columns)

 Distribution of Expenditures journal sheets are available in
8 columns, Form FA-25-P, and 23 columns, Form FA-25-PRW,
respectively. All Check Requisitions, Forms FA-2-P, shall be
recorded individually and in numerical sequence in the Distri-
bution of Expenditures journal. Voided checks must also be re-
corded in the proper sequence, making a notation "void" in the
total.
 The following information shall be shown on the Distribution
of Expenditures sheet:
 1. Date of the check
 2. Check number under column captioned "voucher number"
 3. Name of the payee under column captioned "explanation"
 4. "Code or folio" column unnecessary if the number of the
 check requisition and the check number are the same (If
 the check number and the requisition number are different,
 enter the number of the requisition in the "code or folio"
 column.)
 6. The total amount should be distributed to the appropriate
 account column or columns
 All cash disbursements shall be recorded in the month in
which monies were paid out.
 Total all columns at the end of the month, making sure that
the total sum in various account columns is in agreement with
the total of "total" column. The totals of the various columns
are then posted to the appropriate ledger page.