At what point must the barangay Disbursement Voucher be submitted?

The correct timing for submitting the barangay Disbursement Voucher is after the completion of the expenditure. This procedure is critical because the Disbursement Voucher serves as a record of the transaction, ensuring that all payments made by the barangay are properly documented and accounted for. By submitting the voucher after the expenditure, it provides a clear audit trail that confirms the authority, validity, and purpose of the expenses incurred.

This submission also aligns with proper treasury management practices, ensuring transparency and accountability in financial operations. In the context of local government finance, submitting the voucher post-expenditure helps to maintain accurate financial reporting and aids in the reconciliation of accounts as part of the overall budgeting and spending process.