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Spoiled  Checks
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Disbursing Clerk 1 & C - Military manual for administrative purposes
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Sample Certificacte of Destruction
Figure 4-2.-Sample DD Form 2661, Spoiled/Control Check Record. The  typed  name,  title,  grade  or  rank,  and signature of the DO and at least one witness When  blocks  of  checks  are  destroyed,  the beginning and ending serial numbers of the block may be shown on the certificate. When individual checks are  destroyed,  the  checks  must  be  listed  in  numerical sequence  on  the  certificate.  An  example  of  a  Certificate of Destruction is shown in figure 4-3. Control Checks As mentioned previously, a check that is classified as  spoiled  must  be  replaced  by  a  control  check. Remember, a control check will  not have a preprinted serial  number  in  its  upper  right  corner.  Instead,  a control check will have a preprinted  control  number centered at its bottom edge. A control check will also have  pre-encoded  MICR  data  consisting  of  the  symbol number and bank transit number along the lower left edge of the check. A control check that is misprinted or mutilated during the issue process may also be treated as a spoiled check and replaced by another control check. RESTRICTIONS.— A disbursing office shall  not issue  a  control  check  if  any  one  of  the  following conditions should exist in regard to the  original check: It was issued under a different symbol than the one used by that specific disbursing office. (In this case, the payee should be referred to the disbursing office that issued the original check.) It is more than 1 year old. It was issued to a different payee. It was issued in a different amount. It is not available or positively identifiable. It appears that either the payee or another person has altered or attempted to alter the check. 4-7

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