Lost Payment Vouchers

When a payment voucher is reported lost, a prompt investigation must establish whether payment has been made or whether the cash drawn remains on hand. Where no loss or fraud is established, the Accounting Officer reports the circumstances to the Accountant-General with a copy voucher bearing the prescribed certification by the authorising officer. The Accountant-General determines whether the copy voucher may support the accounts.

Reference: Federal Government Financial Regulations, FR 630