Full formGovernment & Exams
CDVstands forCash Disbursement Voucher
Full Form of CDV
What is CDV?
A Cash Disbursement Voucher (CDV) is an official document used in Indian government accounting and treasury systems to record and authorize cash payments made for various government expenditures. It serves as a primary source document for tracking disbursements from the government's consolidated fund, ensuring each payment is properly sanctioned, accounted for, and audited. In India, CDVs are critical in the Public Financial Management System (PFMS) and are used by ministries, departments, and local bodies to process salaries, pensions, subsidies, and vendor payments. The voucher details the payee, amount, purpose, and sanctioning authority, and is signed by the Drawing and Disbursing Officer (DDO). CDVs are particularly relevant in the context of government audit and compliance, as they form part of the cash book that is reviewed by the Comptroller and Auditor General (CAG). For students preparing for UPSC, SSC, or state civil services exams, understanding CDV is essential for questions on financial administration, budget execution, and government accounting procedures. The term is also used in banking and finance exams when discussing government payment mechanisms.
CDV का फुल फॉर्म
नकद वितरण वाउचर
Example
The Drawing and Disbursing Officer raised a CDV of ₹5,00,000 for the monthly salary disbursement to all staff.
CDV — frequently asked questions
What is the full form of CDV?
The full form of CDV is Cash Disbursement Voucher, a document used in Indian government accounting to authorize and record cash payments.
Who uses a Cash Disbursement Voucher in India?
CDVs are used by Drawing and Disbursing Officers (DDOs) in government departments, treasuries, and public sector units to process payments like salaries, pensions, and subsidies.
What is the difference between a CDV and a payment voucher?
A CDV specifically records cash disbursements from government funds, while a general payment voucher can refer to any type of payment documentation, including cheque or electronic transfers, but in government accounting, CDV is the standard term for cash outflows.