Module 8 covers source documents provide the basic evidence needed to support accounting transactions. Examples of source documents include cancelled checks, paid bills, payroll, time and attendance records, contracts, and subaward documents. Accounting records, journal entries and financial records must all be supported by source documentation. They describe the basic facts of a transaction such as its date, purpose, and amount.

Tribal, U.S. Territories and insular areas adminstrative and financial guidance manual for assistance agreements

This manual was originally developed by the U.S. Environmental Protection Agency for Tribal Nations, but content also pertains to U.S. Territories and Insular Areas. Exception: U.S. Territories and Insular Areas are treated as states under Part 31 (and also under Part 35, Subpart A for PPGs, unlike Tribes that are covered under Subpart B).

• Grants Management Training Materials for Tribal Organizations Learner Manual Module 8: Source Documentation for Procurement and Purchasing (PDF)(20 pp, 3 MB)