Revised:  01/08/2026


Creating Vouchers Process

 

ReferencesReferences

Process

Non-PO Vouchers

Non-PO Vouchers can be used to pay for non-IT goods or services when the total vouchered is $5,000 or less.

PO Vouchers

PO Vouchers must be used when funds are encumbered for the purchase or when the invoice total is $5,000 or greater.

PO Receipt Voucher

PO Receipt Vouchers must be used when an agency has created a PO to encumber the funds being used to make the payment and when they have entered a receipt in OAKS FIN to show they have received the goods / services.

Single Payment Vouchers

The Single Payment Voucher (SPV) exists to reduce the effort required to make a one-time, small dollar payment to suppliers not in the OAKS FIN supplier database. Single Payment Vouchers may not be used when:

Entering 1099-S Vouchers (Property/Real Estate)

This procedure involves recording property/real estate closing date and description on the 1099-S Property Information page.

 

Additional Vouchering Guidance

Pre-Payment of ExpensesPre-Payment of Expenses

An agency should only pay a supplier after the supplier has provided the good or service free of defect.

There are limited circumstances in which pre-payment is permissible. The time between the pre-payment and the actual receipt of the good or service should be minimized. The following are limited exceptions to the prohibition on pre-payments:

 

Whenever possible a pre-payment should be avoided by issuing a PO to the supplier.

 

The first step when creating a voucher is to determine if the voucher is a Purchase Order (PO), non-PO, ISTV, or falls under the "single payment" category.

ShippingShipping

Shipping/freight/delivery charges on encumbered purchases should only be paid if specifically addressed in the body of the Purchase Order and indicates FOB Destination (free on board or no freight cost to deliver). Exceptions include a blanket purchase order or authorized shipping/freight/delivery charges not initially identified. For blanket purchase orders, include a comment on the PO authorizing freight charges. Agencies must evaluate if it is appropriate to modify a PO or pay freight charges; freight should not be invoiced after the fact. 

MembershipMembership

Membership in a professional organization can enhance an employee's knowledge, skills and performance. Membership fees for professional organizations are allowable when the membership is not required to obtain or maintain the stated minimum qualifications for the employee's position. Memberships should be made in the name of the agency benefiting from the membership whenever possible. Memberships issued in the name of an individual must have benefit to the agency.

 


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