D is corrent because the treasurer has custody of the checks after s/he signs them and may mail them most efficiently.
A is incorrect because allowing the payroll clerk to mail the signed checks merges the responsibilities of recordkeeping and custody of assets.
B is incorrect because allowing the accounts payable clerk to mail the signed checks merges the responsibilities of recordkeeping and custody of assets.
C is incorrect because it is not generally efficient or desirable to make the receptionist responsible for mailing the disbursements. Even if one assumes that the receptionist has no other functions relating to disbursements, there is no advantage to involving this individual in the process; such additional involvement may also increase the number of processing errors.
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