Colorado Code § 10-7-108

Regulating vouchers for disbursements
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No domestic life insurance
company shall make any disbursement unless the same is evidenced by a voucher correctly
describing the consideration for the payment. If the expenditure is for both services and
disbursements, the voucher shall set forth the services rendered and an itemized statement of the
disbursements made. If the expenditure is in connection with any matter pending before any
legislative or public body, or before any department or officer of any state or government, the
voucher shall correctly describe, in addition, the nature of the matter and of the interest of such
company therein. When such voucher cannot be obtained, the expenditure shall be evidenced by
an affidavit describing the character and object of the expenditure and stating the reason for not
obtaining such voucher.

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