UNH’s financial accounting system provides a mechanism for some of the necessary documentation for sponsored programs documentation. The PI/PD is responsible for providing documentation to the BSC and/or retaining documentation for all project expenses.

Proper documentation demonstrates that the expense is allowable, allocable and reasonable.

Documentation should be:

• Clear
• Coherent
• Concise
• Complete
• Correct
• Consistent
• Timely

Documentation should be understandable by a third party, such as an auditor. While some audits may occur during the course of the award, audits generally occur after the award project period ends. The PI’s/PD’s written documentation should demonstrate allowability, allocability and reasonableness clearly and concisely.

The PI/PD should ensure that he/she or the BSC retains packing slips and similar proof of receipt for individual items with a purchase price of at least $5,000 and for non-expendable items with a purchase price less than $5,000.