Problems of 2 NZEF

Cash Book and Voucher Files

Cash Book and Voucher Files

(16) Cash Book and Voucher files will be maintained as part of the accounts.

(17)

( a) The Cash Book records particulars of receipts and expenditure. A simple specimen page is attached as Appendix ‘A’. 1 Sufficient description should be entered against each payment to disclose fully the nature of the transaction and the relevant voucher referred to by its number.
( b) Additional columns will be inserted on both sides of the Cash Book in the case where Units have a current Bank Account, and also columns can be added, if desired, for assembling the same type of transactions (both receipts and payments)—see alternative specimen page, Appendix ‘B’. 2
( c) The totals of these columns are then readily available for compiling the Summary of Receipts and Payments referred to in Para (20).

(18)

( a) All vouchers supporting payments, e.g., receipted bills, should be numbered and filed. These numbers will be entered in the Cash Book against the respective entries.
( b) Vouchers will be initialled by the Officer-in-Charge of the Regimental Funds accounts before submission to Unit Audit Boards, and by CO before audit by Audit Branch 2 NZEF. Vouchers for messing and other purchases from natives or from the markets in instances where proper receipts are quite unobtainable should be endorsed by the CO or Officer i/c Regimental Funds as follows: ‘Above goods have been received, the prices are fair and reasonable, and the money was actually expended.’