Payment Vouchers — Requirement and Separation

Every payment entry in the cash book/accounts must be supported by one of the prescribed Treasury forms. A voucher must be made in favour of the person or persons to whom the money is actually due, and no cheque may be raised or cash paid for a service for which a voucher has not been raised. Separate vouchers must be raised for separate sub-heads and for different services.

Reference: Federal Government Financial Regulations, FR 601–602