Section 6-62-45 - Supporting documentation(a) The receipt of revenues shall be supported by invoices, delivery receipts, and other similar records.(b) Expenditures shall be supported by vouchers, payrolls, receipted bills, canceled checks, receipts for petty cash payments, or other evidence of the expenditures incurred. Disbursements from working or petty cash funds shall, wherever practicable, be supported by receipts from the persons furnishing the services or materials. If it is not practicable to obtain receipts, the record must describe the disbursements in sufficient detail to identify the amount, the nature, and the reason for the disbursement.(c) This section shall apply to revenues and expenditures of a carrier's regulated operations, and also, where required to be reported, to revenues and expenditures of its nonregulated operations.[Eff SEP 03 1994 ] (Auth: HRS §§ 271-9, 271-25) (Imp: HRS §§ 271-9, 271-25)