38 Ill. Adm. Code 210.50
Cash Book
Section 210.50 Cash Book
a) All
receipts and disbursements of any amount whatsoever shall be entered on the day
they occur in the cash book or equivalent record. Separate headings shall be
provided for payments on principal and for fees collected from consumers.
b) The
cash book shall be a permanent record of all details of income and
disbursements, including all entries to individual accounts of borrowers.