The following records must be maintained or caused to be maintained by the Secretary-Treasurer or other financial officer. See the Appendices for further information regarding automated systems. This book or journal shall contain no erasures and no pages should be torn out. Those affiliates using automated accounting systems that provide comparable information as is found in the Cash Book need not maintain a manual Cash Book.
Bank receipts for all deposits.
All documentation for receipts. A copy of that support must be kept on file. Affiliates should also retain a photocopy of the actual check received. All bank statements and canceled checks. Balancing the checking account monthly may prevent losses due to errors by the bank or affiliate.