Objective: To test if cash disbursements are recorded.

Procedures:

1. Ask for the cash disbursement voucher from the bookkeeper

2. Check the records of the quickbooks
3. Reconcile the amounts in the CDV and quickbooks

Procedures:

1. Ask for the CDV and withdrawal slip from the bookkeeper
2. Reconcile the amounts

Procedures:

1. Look for the minutes of the meeting

2. Look for the resolution
3. Check if the amount of from the resolution is still within the budget

Procedures:

1.