10 No financial transaction may be made without supporting documents giving all details necessary to explain the transaction.
20 Journal vouchers: As part of regular accounting operations the use of journal vouchers is needed to transfer funds from one account to another. Direct adjustments to the sub-ledgers are always the preferred method of adjustments to ensure reconciliation and drill-down capability between the general ledger and the sub-ledgers. Any journal vouchers that are needed after the trial balance has been handed to the External Auditor are considered a closure voucher and signed off by the Director of Accounts. Records of all closure vouchers are made available to the External Auditor.
30 Expenditure batches: As part of regular accounting operations the use of expenditure batches is generally needed to transfer expenditure from one PATEO to another or to a GL account.
40 Supporting documentation: Refer to section V.1 on Archives and Records Management.
