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Payment: These types of vouchers is a proof of payment by cheque or cash. Receipt: These vouchers help in the recording of the receipts. If the payment is received from a customer, then a voucher will be prepared as a proof to the transaction. Purchase: This voucher is made as a proof to the purchase. This helps in determining whether the entity has actually carried out the purchase.
After approving the contractor's billing system and authorizing direct submission of interim vouchers, the contract auditor notifies the contractor that it may submit cost vouchers, (except first and completion/final vouchers) direct to the payment office.