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Sample DD Form 2661, Spoiled/Control Check Record
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Disbursing Clerk 1 & C - Military manual for administrative purposes
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Available Check Cancelation
Figure 4-3.-Sample certificate of destruction. If the original check should show evidence of any of these conditions, the disbursing office should  not issue a control check. PREPARATION.—  Although  control  checks  are prepared  according  to  the  same  guidelines  for  the preparation of any other U.S. Treasury checks, the following  additional  procedures  are  required: The symbol and serial number of the original check should be typed or stamped in the upper right corner of the control check. The accuracy of the symbol and serial number typed  or  imprinted  on  the  control  check  should be  verified. The control number of the control check should be recorded on the face of the original check. These  procedures  are  required  for  accountability purposes to monitor and control the use of U.S. Treasury checks. DOCUMENTATION.— As a record of all control checks issued by the disbursing office, the DO will use the  Spoiled/Control  Check  Record,  DD  Form  2661,  as shown in figure 4-2. This record maybe maintained in either a mechanized or manual format. At a minimum, the  original  check  number  and  the  control  check number must be shown on the DD Form 2661. Any additional  information,  such  as  the  payee  and  the amount, is optional based on its availability in other disbursing  office  records. Voided  Checks A U.S. Treasury check will be classified as voided under  the  following  conditions: It was misprinted or mutilated during the issue process. It has not been (and will not be) replaced by a control  check. It will be replaced by another regular check bearing  a  different  serial  number. It has not been reported as a check issue. It has not been reported as a lost blank check. It has been destroyed (as in the disestablishment of  a  disbursing  office). 4-8

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