When should a new series of DOV numbers be started?

Starting a new series of DOV (Disbursing Officer's Voucher) numbers at the beginning of each fiscal year ensures consistency and organization in financial management practices. This timing aligns with the accounting cycle and allows for a clean slate for reporting and tracking purposes. It helps in simplifying audits and maintaining clear records over time, as each fiscal year will have distinct and non-overlapping voucher numbers.

Using this approach also aids in the prevention of confusion or errors that might arise from overlapping numbers during transactions, making it easier for financial officers to manage and reconcile accounts accurately.

Other options suggest starting new series at different times, such as quarterly, at the end of the fiscal year, or upon the appointment of a new disbursing officer, which could lead to inconsistencies and complications in the financial record-keeping process.