The Cash Book records particulars of receipts and expenditure. A simple specimen page is attached as Appendix ‘A’.¹ Sufficient description should be entered against each payment to disclose fully the nature of the transaction and the relevant voucher referred to by its number.

Additional columns will be inserted on both sides of the Cash Book in the case where Units have a current Bank Account, and also columns can be added, if desired, for assembling the same type of transactions (both receipts and payments)—see alternative specimen page, Appendix ‘B’.²

The totals of these columns are then readily available for compiling the Summary of Receipts and Payments referred to in Para (20).

All vouchers supporting payments, e.g., receipted bills, should be numbered and filed. These numbers will be entered in the Cash Book against the respective entries.

Vouchers will be initialled by the Officer-in-Charge of the Regimental Funds accounts before submission to Unit Audit Boards, and by CO before audit by Audit Branch 2 NZEF. Vouchers for messing and other purchases from natives or from the markets in instances where proper receipts are quite unobtainable should be endorsed by the CO or Officer i/c Regimental Funds as follows: ‘Above goods have been received, the prices are fair and reasonable, and the money was actually expended.’