The document which serves as the authority to incur expenditure in the public sector is
Answer Details
The document which serves as the authority to incur expenditure in the public sector is called a warrant.
In the public sector, money can only be spent with the proper authorization. A warrant is a document issued by the government or its authorized agencies, such as the treasury, authorizing a specific amount of money to be spent for a specific purpose or project. It is a legal document that serves as the authority to incur expenditure from the public purse.
Warrants are typically issued after a vote has been passed in parliament or a budget has been approved. They are used to control spending and ensure that public funds are used for their intended purposes. Once a warrant has been issued, it is the responsibility of the authorized officer to ensure that the money is spent in accordance with the terms of the warrant.
Option A (warrant) is the correct answer. Option B (vote) is incorrect because a vote is the decision-making process used by parliament to approve the budget and authorize government spending. Option C (budget) is incorrect because a budget is a financial plan that sets out the government's revenue and expenditure for a specific period. A budget does not authorize spending but provides a framework for spending decisions. Option D (voucher) is incorrect because a voucher is a document used to record the details of a financial transaction, such as the payment of an invoice. A voucher is not an authority to incur expenditure but is used to document the expenditure that has already been authorized.