In most cases, source documentation is submitted to the appropriate area for payment (e.g. Finance, Payroll, etc.) and these areas are responsible for document retention. In some cases the source documentation is retained locally for seven years (e.g. for internal charges and purchase card transactions). All research projects are subject to periodic internal and external audits; researchers may be required to provide audit back up for those transactions where documentation is retained locally.
Documents are reviewed to ensure that
- All expenses have appropriate authorization (i.e. PI or delegate)
- All expenses are eligible for that specific project
- All expenses adhere to sponsor guidelines and UW policies and procedures
| Source Document | Area responsible for retaining source documentation |
|---|---|
| Delegation of signing authority forms for research accounts | Office of Research |
| Payroll authorization/forms (e.g. graduate studies, PDFs, casual pay, temporary pay, staff pay etc.) | Payroll |
| Travel Forms | Finance |
| Personal Reimbursements (Request for Payment) | Finance |
| Invoices | Finance |
| Purchase Requisitions & Orders | Procurement & Contract Services |
| Authorization for Internal Charges (e.g. Chem Stores, Engineering Machine Shop, Telephone Services etc.) | Researcher / Department |
| Purchase Card Statements & Receipts | Researcher / Department |