When should the Check Disbursement Register be totaled, balanced, ruled, recapitulated, and certified?

The Check Disbursement Register should be totaled, balanced, ruled, recapitulated, and certified at the end of the month. This timing is crucial because it allows for an accurate accounting of all disbursements made during that month, ensuring that all transactions are properly recorded and reconciled before moving on to the next accounting period. Monthly closing procedures are standard practice in many accounting systems, helping to maintain financial integrity and accuracy.

By concluding these activities at the end of the month, it facilitates the preparation of reliable financial statements and provides a clear picture of the entity's cash flows. It also allows for easier identification of any discrepancies or errors that may need correction in a timely manner. This practice aligns with the routine cycle of accounting and budgeting, which typically operates on a monthly basis, thereby supporting effective financial management and reporting.