Political Finances

VOUCHER SYSTEM

Campaign Expenses Documentation - Voucher System Explained

All campaign expenses should be paid out of your campaign 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 campaign bank account to pay for an expense) or payable (an expense that has not been paid yet, is still owed) that has multiple invoices associated with it must be completed IF multiple invoices are involved in a payment. For example, if a cheque was issued or e-transfer sent 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.  The voucher sheet lists all the expenses summarized according to expense category.  All invoices and purchase receipts would be organized and scanned together with the voucher sheet as a PDF file (or in a discrete shared online folder). A sample voucher report can be downloaded here. 

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 included with voucher PDF file (or in the discrete online folder).  All invoices or purchase receipts relating to the expense must also be attached to the voucher report.