What documentation is often needed for the audit of requisitions?

The correct documentation needed for the audit of requisitions typically includes purchase orders, receiving reports, and invoices.

Purchase orders serve as formal requests for goods or services, outlining the specifics of the purchase such as quantity, description, and agreed-upon pricing. They provide a clear record of the intent to acquire certain items, which is essential during an audit as it demonstrates that proper procurement protocols were followed.

Receiving reports are crucial as they confirm that the requested items have been received in the correct quantities and condition. These reports provide evidence that the government has received what it paid for, which is a vital aspect of accounting and inventory control.

Invoices, which are bills issued by suppliers for goods or services rendered, serve as critical financial documents that outline what has been charged to the purchasing entity. They must match the purchase orders and receiving reports to validate that the expenses incurred are legitimate and authorized.

Together, these documents create a comprehensive trail of accountability and transparency for the requisition process, making them essential for audits in supply requisition management.