Payments to Illiterate Payees

Where a payee is illiterate, the payee's mark must be witnessed by a literate official other than the Paying Officer. The witness's name, rank, title or other description must be stated on the voucher. Where necessary, a witnessed sub-receipt containing the payee's name and mark must be attached. Receipts written in vernacular characters must likewise be certified and witnessed.

Reference: Federal Government Financial Regulations, FR 614