In the context of voucher certification, what does 'proper' imply?

In the context of voucher certification, the term "proper" implies that funds are appropriated for payment. This means that the necessary budget authorization exists for the expenditure, confirming that the payment aligns with the established financial plan and allocations. When funds are appropriated, it ensures that the organization has allocated the requisite financial resources for the intended purpose, which is a critical aspect of financial management. This authorization prevents overspending and helps maintain fiscal responsibility by ensuring that expenditures do not exceed available resources.

Appropriation is essential for the internal controls of an organization, as it assures that payments are made only when funds have been set aside for those specific obligations, thus supporting sound financial practices.