1. in invoicing
income and in writing
disbursement vouchers, all corrections are done on additional invoices or vouchers. This makes it unnecessary to search wildly for the
machine copies to correct them. The original invoices or vouchers are often already distributed when a need of correction arises. Minus
disbursement vouchers are made every
time a
check is voided or when a payment comes back unaccepted or when for any
reason something already disbursed is found not to be disbursed after all and must be added back.
Mark the voucher minus in
capital letters so nobody can
miss it and give full details. When sorting out classes of
disbursement for an
audit these minus vouchers are dealt into the
class of
expenditure but when it is totaled they are subtracted.
(HCO PL 30 Jan 66 III) 2. every voided
check is accompanied by a minus voucher white-
copy showing a voucher has been written to subtract it. This is not the original
disbursement voucher but a new one, called a minus voucher which clearly has minus printed on it in
caps.
(HCO PL 30 Jan 66 IV)