MINUS VOUCHER

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Definitions

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)