| S.No. | Field / Checkpoint | Reference | Status |
|---|---|---|---|
| A. ISSUE DETAILS | |||
| A1 | Issue voucher no. + date + linked MIR no. Acceptance: Match | Sequential, cross-referenced | OK NC NA |
| A2 | Element / location of use Acceptance: Traceable | Per MIR | OK NC NA |
| B. MATERIAL ISSUED | |||
| B1 | Item + qty + unit + bin / yard from Acceptance: Counted at issue | Match MIR | OK NC NA |
| B2 | Returns / shortages noted (if any) Acceptance: Tolerance per material | Within tolerance per spec | OK NC NA |
| C. SIGNATURE | |||
| C1 | Storekeeper sign + receiver sign + Site Engineer sign Acceptance: Receiver acknowledges | Triple sign | OK NC NA |
The Issue Voucher (also called Material Issue Slip / Indent) is the gate-pass for materials leaving stores for site work. Every cement bag, every length of rebar, every consumable issued from stores to site must be backed by a signed Issue Voucher — without it, materials disappear into 'shrinkage' (the polite term for site pilferage + unrecorded consumption).
For any project running formal stores accounting, the Issue Voucher is the link between stores ledger and consumption records. When the storekeeper records 100 bags out → site engineer signs receipt → BBS calculator computes that 100 bags consumed reasonable for the work done → reconciliation closes cleanly. Missing or unsigned vouchers = unreconciled material = potential dispute at billing.
Workflow: 1. Site engineer raises request (informal or via Indent form FMT-PRC-010) for materials needed for the day's work 2. Storekeeper prepares Issue Voucher — material, quantity, requesting department, work activity reference 3. Storekeeper issues materials physically; updates bin card (FMT-STR-005); reduces stores inventory 4. Site engineer signs receipt acknowledging quantity received 5. Voucher copy retained in stores file + 2nd copy goes to project office for reconciliation 6. Periodic consumption reports aggregate Issue Vouchers by activity / contractor / month
Common practice: Issue Vouchers are sequentially numbered + duplicated (3-copy book: stores / accounts / site).
At month-end, the project office consolidates: - Total inward (from Stores Inward Register / FMT-STR-009) - Total issued (from Issue Vouchers) - Total physical stock (from Bin Cards / FMT-STR-005) - Total consumed at site (from BBS / activity-wise consumption norms)
Reconciliation: Inward − Issued = Closing Stock (must match physical). And: Issued − Activity Consumption Norm = Wastage / Loss (must be within tolerance — typically 2-5% for cement, 3-5% for sand, 2-3% for steel).
If reconciliation gaps exceed tolerance, investigate: missing vouchers? Pilferage? Wrong activity codes? Over-issue without recorded work?
For large projects, an external auditor verifies this reconciliation quarterly. Strict voucher discipline is the foundation.
Companion formats: - Stores Inward Register (FMT-STR-009) — material receipt log - Bin Card (FMT-STR-005) — running stock card per material - Material Returns Note (FMT-STR-004) — for unused / damaged returns - Stores Indent (PMC-PRC-FRM-010) — formal request from site to stores - Material Reconciliation Register (PMC-PRC-REG-009) — periodic reconciliation
ISO 9001:2015 Clause 7.5 requires documented information for traceability — Issue Vouchers are core to this for materials. Without them, ISO audit findings are inevitable.