What documents must a contractor utilize to request reimbursement for direct costs?

To request reimbursement for direct costs, contractors are typically required to submit vouchers and invoices. Vouchers serve as formal requests for payment, allowing contractors to itemize costs associated with the work performed, while invoices detail the services rendered and provide a breakdown of charges. This combination ensures that the contracting authority has clear documentation to process payment accurately.

Invoices are critical because they not only remind the payer of the cost but also provide a formal record of the transaction. Vouchers complement this by summarizing the expenses and often include additional assertions or certifications that the costs were incurred as per the contract terms. This reinforces accountability and transparency, which are essential in contract management.

In contrast, while receipts can be useful as proof of purchase, they may not always provide the necessary context or formal structure that vouchers and invoices offer. Purchase orders and contracts, while important for initiating transactions and establishing the terms, do not serve as direct means for requesting reimbursement after costs have already been incurred. Thus, the use of vouchers and invoices stands out as the correct and most effective method for contractors seeking reimbursement for direct costs.