Provincial Constituency Association (PCA) Expenses Documentation – Voucher System Explained
All PCA expenses should be paid out of your PCA bank account. All expenses as shown on your bank statements must be explained to the auditor through submitted documentation. All expenses un-paid (payables) must also be explained to the auditor. The documentation provided to explain your expenses must prepared and submitted in the following manner.
A voucher sheet for each disbursement (money going out of your PCA bank account to pay for an expense) or payable (an expense that has not been paid yet, is still owed) must be completed.
A functional voucher report (MS Excel) for an AR-1 can be downloaded here.
The voucher sheet lists all the expenses summarized according to expense category. For example, if a cheque was issued to reimburse someone for purchasing several items such as “gas”, “office supplies”, “sign material”, then then voucher would summarize all of the expense totals for the expense categories and this would of course add up to the total amount on the cheque. All invoices and purchase receipts would be organized and stapled to the voucher sheet.
If a bank draft, certified cheque or similar financial instrument was used to pay for an expense then the bank draft duplicate or photo copy of the certified cheque must be attached to the back of the voucher report. All invoices or purchase receipts relating to the expense must also be attached to the voucher report. Please see the image below. All voucher reports for expenses paid are to be submitted to the auditor for audit.
Note – In the case where images of cancelled cheques are provided with the bank statements you are not required to attach a physical cancelled cheque to the voucher sheet.