(1) Water and sewer departments shall establish a cash disbursements journal or electronic check register which shall indicate the date, payee, check number or transaction number, amount of each check written or transaction, and classification or general ledger account.
(2) The classifications of expenditures shall include the major type of expenditures by department, such as: Personal services;
(3) Supplies;
(4) Other services and charges;
(5) Capital outlay;
(6) Debt service; and
(7) Transfers out.
(8) The cash disbursements journal shall be properly balanced and totaled monthly and on a year-to-date basis.
(9) The cash disbursements journal shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.
(10) The electronic check register shall be posted to the general ledger at least monthly.
(11) The general ledger shall be reconciled monthly to total bank disbursements as indicated on the monthly bank statements.