Not if you are going to reissue the checks this month.  I don't believe there is a way to pay her again without voiding the checks. Depending on the amounts are you putting a stop payment at the bank?  If so, you could create a credit in the expense accounts the you will be charging again to reissue the checks to her.  So the entry will be a wash in the general ledger account, since it is last years expense.

Not if you are going to reissue the checks this month.  I don't believe there is a way to pay her again without voiding the checks. Depending on the amounts are you putting a stop payment at the bank?  If so, you could create a credit in the expense accounts the you will be charging again to reissue the checks to her.  So the entry will be a wash in the general ledger account, since it is last years expense.

I don't think a stop payment will be issued. She knows that she will not be able to cash if she finds them.  Would I still issue credits to the expense accounts to reissue the checks.  A portion of the expense check is to A/R.

The more I am thinking about this, I think you have to void the checks since the checks didn't clear you need to put the expenses back plus the GL's need to be adjusted.  Do you have an accounting firm that you can run the scenario by for guidance?

Yes,  Thanks for all your help. I really appreciate it.  

Angella - I would recommend voiding the Accounts Payable checks and reissuing.  This will give you the proper audit trail for the transaction in AP, GL and Bank Reconciliation.  Your option with the void date is that is must be within  the last 12 months of your current month date.  Keep in mind if do a transaction with a prior date for your transaction, you should then reprint any financials since that date since the detail has since changed.