Okla. Admin. Code § 45:30-3-13

Current through Vol. 42, No. 4, November 1, 2024

Section 45:30-3-13 - Wine and Spirits Wholesaler's record of expenditures

(a) Every licensed Wine and Spirits Wholesaler of alcoholic beverage shall keep a full, separate, complete and accurate record of all expenditures with regard to beverages. No such expenditures of a Wine and Spirits Wholesaler shall be commingled with the expenditures of any other business or businesses operated by the Wine and Spirits Wholesaler. The minimum required records shall show clearly and accurately for each expenditure the following information:

(1) Date of payment.

(2) Name of payee.

(3) Purpose of the expenditure in sufficient detail to permit a clear identification of the reason for the expenditure.

(4) Petty cash fund reimbursements must be supported by receipts, vouchers, or other documents, showing the purpose of expenditure.

(5) Cross references to supporting documents.

(b) All expenditures shall be supported by vouchers, invoices, checkbooks, bank statements, ledgers, journals, bills, expense reports, or other documentary evidence properly cross referenced and filed in an orderly and consistent manner to permit the matching of these documents with the entries on the expenditure record.

Okla. Admin. Code § 45:30-3-13

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 10/1/2018