General Provisions — Responsibilities of State Agencies
Retention Requirements Concerning Supporting Documentation

Note: eXpendit retention requirements apply only to supporting documentation needed for post-payment audits. Agencies must also follow the Texas State Records Retention Schedule as published by the Texas State Library and Archives Commission.

Purchases, vouchers and supporting documentation must be maintained in agency files for the current fiscal year plus three subsequent fiscal years (listed as FE+3 in the Texas State Records Retention Schedule).

A state record whose retention period has expired may not be destroyed if any litigation, claim, negotiation, audit, public information request, administrative review or other action involving the record is initiated; its destruction shall not occur until the completion of the action and the resolution of all issues that arise from it.

If the agency fails to maintain the documentation, the Comptroller’s office post-payment audit will show the voucher as unsubstantiated.

The type of documentation needed to support the legality and fiscal responsibility of a payment will depend on the nature of the claim paid. Examples of typically needed documentation include:

• Purchase orders
• Requisitions
• Contracts
• Invoices
• Receipts
• Receiving reports

Voucher requirements listed on this website are not intended to be all-inclusive, but are the minimum requirements. A state agency should retain in its files all pertinent information related to the agency’s purchases, and have that information available to the Comptroller’s office during a pre-payment or post-payment audit.

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