Each purchasing card transaction must be documented appropriately to ensure the allowability of the expense. This documentation consists of itemized receipts and business purpose statements.
Itemized receipts must clearly identify what was purchased and where the items were purchased, the date and quantity of purchase, and the cost of each item. Examples of itemized receipts include invoices and packing receipts where the total listed matches the total charged. Business purpose statements explain why the purchase was made and how the items further the mission and goals of the department. Business purpose statements should be entered for each transaction.