Payment Voucher Particulars and Supporting Documents

Payment vouchers must contain full particulars of each service, including applicable dates, numbers, quantities, distances and rates, so that they can be checked without reference to other documents, and must be supported by relevant documents such as local purchase orders, invoices, special letters of authority and time sheets. Applicable contract references, previous payments, repayment/deposit particulars, special authorities and expenditure authorities must also be stated. Where payment is made under an AIE, the AIE number must also be quoted and the AIE applied strictly in accordance with FR 406.

Reference: Federal Government Financial Regulations, FR 603(i)–(iii)