Documentation For Claims - Original Itemized Receipts/Invoices
Original itemized receipts and invoices should be retained by public entities to support claims paid.
Itemized receipts are needed to determine the date, time and items purchased. For example, a signature receipt from a credit card purchase would not provide adequate detail such as the time of the purchase, or whether unauthorized purchases (such as alcoholic beverages or meals for additional individuals) were made.
Original receipts/invoices are needed because photocopies may not reveal changes made to the original receipt/invoice. Some instances of fraud that the OSA has seen include a photocopy of a credit card statement that did not show that an unauthorized item (e.g., “cash withdrawal - casino”) had been replaced with a legitimate vendor’s name. Similarly, we have seen receipts that were cut, taped and photocopied to hide unauthorized purchases. Other manipulations have included the alteration of the date, time or vendor on the receipt.
The statute requiring the itemization of claims is Minn. Stat. § 471.38.
Date this Avoiding Pitfall was most recently published: 05/08/2020