What document is needed to support disbursements related to emergency purchases?

The appropriate document to support disbursements related to emergency purchases is the approved requisition voucher. This document serves as formal authorization for the procurement of goods or services needed urgently, ensuring that the process aligns with established guidelines for emergencies. It provides details such as the item description, quantity, and the justification for urgency, which is critical for transparency and accountability in public spending.

The requisition voucher indicates that the purchase has been reviewed and approved by the necessary authorities, thereby validating the expenditure. This is especially important in emergency situations where the typical procurement process may be expedited to address immediate needs.

In contrast, while emergency purchase certificates and disbursement summaries might play roles in the overall procurement and payment processes, they do not serve as the primary documents that authorize and justify the specific expenditures for emergency purchases. The annual budget report, though essential for planning and revenue allocation on a broader scale, does not provide direct support for individual emergency disbursements.