All accounting entries (cash disbursements vouchers, journal entries, interdepartmental order forms) should be supported by proper documentation (i.e., invoice,worksheet, memo, order form, purchase order etc.), approval, and verification. All accounting entries should be processed on a timely basis.

It is the responsibility of the recharge operation to maintain detailed records of all sales and to answer inquiries about those sales. The detailed records should be retained for a minimum of five years.