Blockchain-Aided Voucher Integrity Framework for Public Sector Financial Management Systems

Abstract

-Public sector financial management systems increasingly face challenges related to document
authenticity, audit transparency, and fraud prevention. Traditional voucher-based accounting workflows rely heavily
on centralized verification mechanisms, which remain vulnerable to unauthorized modification, delayed audits, and
incomplete transaction histories. This paper proposes a blockchain-aided voucher integrity framework designed to
enhance the trustworthiness, traceability, and transparency of financial vouchers generated within government
accounting environments. The proposed approach integrates hash-based voucher fingerprinting, decentralized
timestamping, and distributed ledger validation to ensure tamper-proof voucher archival. A prototype
implementation was developed and tested within an SAP Public Sector Management (PSM) environment,
demonstrating seamless interoperability with existing accounting modules and workflow processes. The blockchain
layer stores only cryptographic voucher identifiers, ensuring data privacy while enabling real-time verification of
voucher integrity during audits and approvals. Experimental results show that the framework significantly improves
document traceability, reduces manual verification steps, and strengthens fraud detection capabilities without adding
notable latency to voucher workflows. This research highlights the potential of blockchain-assisted verification
mechanisms to modernize government accounting systems and foster greater financial transparency and
accountability in public institutions.