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# 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 cash till receipt or a supplier receipt
- A receipt filled out and signed in a receipt book bought from a stationers
- A receipt filled out and signed in a receipt book specially printed for an organisation. Organisation receipt
- One or several formal documents relating to a payment: an invoice from the supplier, a delivery note, tender documents or supply contracts.

In well developed systems, all these are usually filed under a cover sheet for each transaction, called a payment voucher.

It may not always be possible or practical to obtain a proper receipt signed by the person receiving the money.

- For small amounts, it may be acceptable to enter the details of the payment directly into the record. See for example the taxi fare in team member cash book AG Zed
- Larger payments require far more detailed justification. A clear explanation, signed by the person making the payment and later signed by the person's manager may be sufficient. See for example the purchase of black market fuel in receipt book

If team members do have problems obtaining signed receipts, the most important step is for them to note down as many details as possible immediately. This will help them to remember how they spent money and to justify the expenditure later. Memory alone does not work.

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 from their programme advance
- bank paperwork explaining money received into the account.

In well developed systems, all these are usually filed under a cover sheet for each transaction, called a receipt voucher.

For further information see vouchers - further advice