What is a DV – disbursement voucher ?

Upon delivery of the purchased item, the supplier will provide an invoice and have the accepting office sign a delivery receipt. The invoice represents the supplier’s request for payment from the purchaser. The DV is a form used to have a check made representing the purchaser’s payment to the supplier for the items delivered or services rendered.

Going back to our case, the needed 10 pcs of laptops have been delivered. These have been inspected and found to be appropriate. The supplier has provided an invoice and the accepting office has signed the delivery receipt. A disbursement voucher is then prepared resulting in a check from the account of UP Manila payable to Electronics Supplies, Inc. with the amount of P240,000.

Common Problems Encountered in the Procurement Process

The items to be purchased as listed in the PPMP do not match the items in the line item budget.

The items listed in the PPMP will be counterchecked with those listed in the LIB to ensure that proper funds have been budgeted for the various items to be procured. There are instances when the project staff have not properly prepared the line item budget (LIB) and PPMP.

For example, the PPMP shows that a statistical software has to be procured. However, the LIB does not contain this item.