Title 7 - Vendor's Invoice
AIMD-95-68R: Published: Jan 23, 1995. Publicly Released: Jan 23, 1995.
- Full Report:
Pursuant to a congressional staff request, GAO reviewed the appropriateness of making purchase order or contract payments on the basis of documentary evidence other than a vendor's invoice. GAO noted that: (1) payment guidance permits payment authorization without an invoice, but there must be adequate internal controls to ensure the appropriateness of the payment; and (2) the essential internal controls include matching the types and quantities of goods received with those of the purchase order or contract and preventing duplicate and early payments.