What certification statements might accompany a payment voucher?

• A. That the payment is authorized, funds are available, goods/services were received or accepted, prices are correct, and compliance with laws and regulations.
• B. That the vendor has up-to-date business licenses on file.
• C. That the P.O. number matches the invoice.
• D. That the payment will be posted within the standard processing window.

Answer: (A)

The main idea is the assurances a payment voucher makes before a payment is processed. These statements certify that the payment is authorized, funds are available, goods or services were received or accepted, the prices are correct, and the transaction complies with applicable laws and regulations. This combination ensures the payer has proper authority, there is money to cover the cost, the delivered goods or services actually meet requirements, the invoiced amount is accurate, and legal rules are followed. Other items like vendor licenses, matching the purchase order number to the invoice, or posting within a processing window may be important controls or records, but they aren’t the certification the voucher makes about whether a payment is proper to issue.