See SAM Section 1720. An agency may not ask for or require members of the public to supply information to the state on a form not so identified. Agencies must identify all forms used by the public and maintain a current index and inventory of forms. An agency must obey these laws when gathering or disclosing information about an individual. Accountable forms are unused pre-numbered forms used to record or transfer money.
Examples are checks, receipts, meal tickets, and licenses.
Destruction of accountable forms should be witnessed by a member of your agency's internal audit unit. If there is no such unit, it must be witnessed by an agency employee who is not directly responsible for handling or accounting for the documents or the fees for which the documents are issued. Procedures for certification of destruction are contained in the Addendum to the Forms Management Handbook.