Supporting Documentation
Present supporting documentation to justify each journal entry. In most cases, staff members should use preprinted, sequentially numbered forms. Written policies, concerning the use of the forms, should be established.
The following are examples of supporting documentation:
- All journals and ledgers
- Annual financial reports with working papers
- Annual program reports, including statistics, with working papers
- Bank reconciliation
- Bank statements
- Checks/Warrants
- Contracts
- Correspondence
- Deposit slips
- Fixed assets inventory listings
- Inventory count sheets
- Invoices
- Journal vouchers
- Leave requests
- Petty cash count sheets
- Petty cash receipts
- Petty cash reimbursement receipts
- Pre-numbered cash receipt
- Purchase orders
- Support for sole-source-decisions
- Telephone logs
- Time sheets
- Travel claims
- Written policies
Maintain a current roster of grant or contract agreements. Include the following information for each grant:
- Grantor
- Federal grant number
- Title of grant
- Catalog of Federal Domestic Assistance (CFDA)
- Period Covered
- Approved budget (latest revision)
- Grantor share
- Match Requirements
- Purpose of grant
Maintain a file on each grant. The file should contain at least the following items:
- Grant agreement, including grant budget
- All grant agreement amendments
- Copy of periodic financial reports
- Other pertinent information (e.g., correspondence, monitoring reports)
Maintain information on in-kind contributions and matching requirements by grant in separate file folders, as necessary.