Final answer:
A disbursement voucher must include key information such as the transaction date, recipient details, description of goods or services, amount paid, approval signatures, account codes, and supporting documents for financial control and auditing.
Step-by-step explanation:
A disbursement voucher is a document used by organizations to authorize the payment of funds from an account. It serves as a control mechanism to ensure that all payments are properly documented and approved before being processed. Each disbursement voucher must contain certain essential data to be considered complete and valid.
Minimum essential data that should be included in a disbursement voucher typically include:
- The date of the transaction.
- The name and address of the entity or person to receive the payment.
- A detailed description of the goods or services provided, or the purpose of the payment.
- The total amount to be disbursed.
- The signature of authorized personnel approving the disbursement.
- Any relevant account numbers or budget codes.
- Supporting documentation, such as receipts or invoices, that justify the disbursement.
Ensuring that these key pieces of information are included in a disbursement voucher helps maintain financial control and provides a paper trail for auditing purposes.