Financial control document issued by the Treasury to establish amount of monies authorized to be withdrawn; basis for recording appropriations on the Treasury & DoD books.

Financial control document issued by the Treasury to establish amount of monies authorized to be withdrawn; basis for recording appropriations on the Treasury & DoD books.

• A. Appropriation Warrant
• B. Voucher
• C. Check
• D. Invoice

Answer: (A)

The document that authorizes withdrawal of funds from the Treasury and serves as the basis for recording appropriations in Treasury and DoD books is the appropriation warrant. It provides the legal authority and the exact amount that can be withdrawn, and it is the control record that postings in the government accounting system rely on to reflect obligations and outlays against the appropriation. A voucher, by contrast, supports a payment claim for goods or services after a liability exists and doesn't establish withdrawal authority. A check is a disbursement instrument used to pay funds, but it doesn't set the withdrawal amount or serve as the recording basis for appropriations. An invoice is simply a request for payment from a supplier and does not authorize withdrawals or establish appropriation accounting.

The document that authorizes withdrawal of funds from the Treasury and serves as the basis for recording appropriations in Treasury and DoD books is the appropriation warrant. It provides the legal authority and the exact amount that can be withdrawn, and it is the control record that postings in the government accounting system rely on to reflect obligations and outlays against the appropriation.

A voucher, by contrast, supports a payment claim for goods or services after a liability exists and doesn't establish withdrawal authority. A check is a disbursement instrument used to pay funds, but it doesn't set the withdrawal amount or serve as the recording basis for appropriations. An invoice is simply a request for payment from a supplier and does not authorize withdrawals or establish appropriation accounting.