§ 26-24-130 — Voucher required for disbursements

(a) No insurer shall make any disbursement of seventy-five
dollars ($75.00) or more, unless evidenced by a voucher or other
document correctly describing the consideration for the payment
and supported by a check or receipt endorsed or signed by or on
behalf of the person receiving the money.
(b) If the disbursement is for services and reimbursement,
the voucher or other document, or some other provision referred
to in the voucher or other document, shall describe the services
and itemize the expenditures.
(c) If the disbursement is in connection with any matter
pending before any public body or public official, the voucher
or other document shall also correctly describe the nature of
the matter and of the insurer's interest therein.
(d) If a voucher cannot be obtained, the expenditure shall
be supported by an affidavit executed by an officer of the
insurer stating the reasons for the inability to obtain a
voucher and the particulars of the expenditure as otherwise
required by this section.