What type of check is replaced by a control check bearing the same disbursing symbol and serial number?

A control check bearing the same disbursing symbol and serial number is utilized to replace a spoiled check. A spoiled check is one that has been rendered unusable due to errors made while writing it, such as an incorrect amount or payee, or physical damage that compromises its validity.

When a check is spoiled, the original check cannot be cashed or deposited, and therefore, a control check is issued to maintain proper accounting records while ensuring that the funds are still available for payment. This practice allows the disbursing office to account for the replacement of the spoiled check, keeping the financial records in order and mitigating potential discrepancies.

Through this process, the same disbursing symbol and serial number assist in ensuring traceability and audit compliance, reflecting that although the original check cannot be used, the financial obligation is still met with the issuance of the control check.