Vouchers

The pieces of paper which explain and justify each transaction are often called vouchers. These are provided for both money going out and and money coming in.

Money going out (payments)

A typical voucher for money going out is:

• A pre-printed receipt provided, filled out and signed by a supplier. Pre-printed receipt
• A pre-printed page from the team member's own receipt book, filled out by the team member and signed by the supplier. Receipt book page
• A receipt for money given to a team member, e.g. as an advance, filled out by the person handling cash. It is signed by the team member when they receive the money.
• One or several formal documents relating to a payment: an invoice from the supplier, a delivery note, tender documents or supply contracts.

All these are usually filed under a cover sheet for each transaction, called a Payments voucher.

For small amounts such as a meal at a roadside stall, it is sometimes not possible or practical to get a voucher from the trader. A hand-written piece of paper showing the purchase and signed by the person who made the payment, and later signed by the person's manager, should be enough.

Larger payments without receipts, such as the purchase of black market goods, are more difficult. They again need a clear explanation, signed by the person making the payment and later signed by the person's manager. Team member's voucher

Wherever possible you should get an invoice from the supplier. Generally the larger the amount of money involved the greater the detail needed and the more closely the voucher will be checked. This is especially true if it has not been provided or signed by the person receiving the money.

Money coming in (receipts)

The majority of vouchers will be for money going out, but some paperwork will be available for money coming in. Money coming in is sometimes confusingly called "receipts". These vouchers include:

• a carbon copy of a receipt signed by the person handling cash, when money is returned by a team member's from their cash advance
• bank paperwork explaining money received into the account.

All these are usually filed under a cover sheet for each transaction, called a Receipts voucher. For further information see Vouchers (further advice)

The most important step is to note down as much detail as is available immediately. Even if you miss some details out, there will be more questions if there is no voucher.