Section 16-605-60 - Supporting documentation(a) A water carrier shall make readily accessible to the commission for its review all ledgers, journals, and other books of accounts, including supporting records, documents, and memoranda.(b) Revenues must be supported by bills of lading, invoices, cash receipts, and other similar documents.(c) Expenditures must be supported by expense vouchers, payrolls, receipted bills, canceled checks, receipts for petty cash payments, or other evidence. Disbursements from working or petty cash funds, wherever practicable, must be supported by receipts from the persons furnishing the services or materials. If it is not practicable to obtain a receipt, the record must describe in sufficient detail the amount, the nature, and the reason for the disbursement.[Eff 1/1/2019] (Auth: HRS §§ 269-6, 271G-7) (Imp: HRS §§ 269-6, 269-8.5, 271G-7, 271G-18)