New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-2 - Disbursement Procedure › Section 1642-2.4 - Accounts payable vouchers

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
						Description of accounts payable voucher form. The authorization for the
						issuance of a check shall be an accounts payable voucher, prepared in advance
						of the drawing of the check and recorded in the cash disbursements-voucher
						register (see §
												1642-3.3). A specimen form of
						accounts payable voucher is shown as Exhibit 1 of Appendix S-8. These forms
						should be printed in an original only and are to be provided by the local
						agency. The former requirement for the printing of these forms in an original
						and duplicate, with the duplicate reserved for submission to the division has
						been eliminated. The forms should not be prenumbered when printed. A separate
						series of accounts payable vouchers shall be used for each type of fund. Thus,
						for each single or multiple development project, there shall be one series of
						account payable vouchers for the development fund, another for the
						administration fund, etc., regardless of the number of bank accounts
						constituting each fund. The vouchers in each such series shall be numbered in
						sequence. Vouchers shall be filed by series and by number. It is suggested that
						the vouchers for the various series be printed on different colors of paper and
						that the voucher number be preceded by some identifying character, such as D
						for development fund, A for administration fund, etc. The name of the local
						agency, the name and number of the project, the name of the fund and the name
						of the bank on which the checks are to be drawn, if known at the time the
						printing order is given, may be preprinted on the form. In this connection, it
						may be well to bear in mind that only limited quantities, relatively, of
						voucher forms will be required for the reserve and security deposits funds and
						that, in lieu of ordering the printing of separate series, therefore,
						consideration may be given to using administration fund voucher forms, suitably
						modified, for vouchering disbursements from these funds.
(b) Preparation of accounts payable vouchers.
(1) All the information set forth in the
						specimen form of accounts payable voucher shall be furnished. The original
						invoice, or other claim for payment shall be attached to the voucher. Each
						voucher shall be supported by the following evidence:
(i) evidence that the expenditure has been
						duly authorized before it was incurred;
(ii) evidence that the services have been
						rendered or that the materials, in the specified quantity, quality and kind,
						have been received;
(iii) evidence
						that the claim represents a proper charge to the project.
(iv) evidence that the claim is correct as to
						prices and amount and that all calculations, extensions, and footings have been
						verified;
(v) evidence that the
						amount of the claim contained in the voucher or any part thereof has not been
						included in or made part of any voucher previously approved for
						payment;
(vi) evidence that the
						terms of any contract applicable thereto have been complied with;
(vii) evidence of division approval, where
						such approval is required.