Voucher Date

The voucher date is the date that a federal entity's funds are credited to or to have been debited from a Department of the Treasury (Treasury) account. A federal entity uses this date for reconciliation with the Bureau of the Fiscal Service (Fiscal Service). Federal entities must treat this date as if it were the deposit date. The difference between the voucher date and the deposit date is that, in some cases, the Fiscal Service allows an agency to consider funds as deposited on a given date (the voucher date) even though a depositary or an agent may not actually deposit the funds until the next day (the deposit date). The Fiscal Service may allow this for a number of reasons, such as to encourage agency use of particular collection mechanisms.