Vouchers

F.M.V. 175

98. All entries on the expenditure or creditor side of cash-books, except totals of subordinates’ accounts in the divisional cash-book, must be supported by vouchers. Ordinarily no item will be entered in any subordinate cash-book the voucher for which has not been passed by the divisional officer or which pertains to a payment which has not been authorized by the divisional officer. On no account will any item be taken into the divisional cash-book before the voucher has been passed by the divisional officer.

NOTE—The divisional officer may authorize payment or pass a voucher for payment only if the expenditure has been sanctioned by competent authority.

F.M.V. 212.	99. General rules regarding the preparation of vouchers are contained in paragraph 47 of Volume V of the Handbook. The forms of vouchers used in the Forest Department are laid down in Chapters, IV, VIII and IX. For items adjusted by book transfer, vouchers will be in the form supplied by the department concerned.
F.M.V. 213.	100. (i) The number and date of sanction, if any, accorded by the divisional officer or by higher authority will be entered on vouchers.

(ii) All vouchers for payments, including advances except treasury chalans or advice lists, and acknowledgements of transfers to other departments, must bear the dates of payment, and they must be passed for payment, in words as well as in figures, by the divisional officer, who thereby assumes the responsibility for the charge. Care must be taken not to leave space for fraudulent alterations before or after either entry. The form for stating an amount in words should be "Rupees……...............only" in case there are no paise. If, however, the amount consists of paise also, only the whole rupees should be written in words the paise being written in figures thus, "rupees twenty-five paise 30".

NOTE—The totals of the bills may be filled in words by the clerks preparing them, but the drawing officers will be held responsible for the accuracy of the entries and that they are so made as not to lend themselves to fradulent manipulation. Corrections affecting the amounts of the bills either in words or in figures should, however, be attested by the drawing officers by their full signature with dates and not initials.

(iii) Disbursement certificates are required on all vouchers as well as the payee’s receipt, but the amount need not be entered in words in either case.

(iv) The person receiving the amount must always sign the voucher with his full signature over a stamp (when necessary) and put the date below his signature, but when two or more of the other certificates required are to be signed by the same officer one signature will suffice, a mark being made to show that the signature applies in two or more places on the voucher. No letter or order authorizing payments or referring to account matters shall be recognized by any subordinate, except when such letter or order is signed by the divisional officer himself.