Forms, Records and Documents

PURPOSE: This rule establishes accounting forms. (1) All information required by this chapter to be recorded shall be recorded in a permanent form. (2) Whenever duplicate or triplicate copies of a form, record or document are required by these rules— (A) The original, duplicate and triplicate copies shall be color-coded and have the destination of the original copy identified on the duplicate and triplicate copies; and (B) Whenever forms or serial numbers are required to be accounted for or copies of forms are required to be compared for agreement and exceptions are noted, these exceptions shall be reported immediately and in writing to the commission. AUTHORITY: sections 313.004, 313.805 and 313.825, RSMo Supp. 1993.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. *Original authority: 313.004, RSMo 1993 and 313.805 and 313.825, RSMo 1991, amended 1993.