Problem: Historical cost support disappears when it is needed most.
Solution: Audit-ready documentation, organized once and defensible for years.
Recovery questions can arrive after the original team has moved on. A reviewer may need to understand a cost, locate its supporting records, or examine an earlier project decision.
Public entities need a stable record that remains easy to understand throughout the recovery process. Connect each expense to its supporting invoice, contract, and relevant project documents. Use consistent project and facility references so another person can follow the work.
Review the file during staff and consultant transitions. Capture explanations that exist only in email or memory, and keep them with the relevant records.
BT Data Base provides a structured Public Assistance system of record. It organizes documents by Project Worksheet, facility, location, room, and asset and preserves information across multi-year recoveries. Staff can begin a later review with an organized file rather than reconstructing the project.
Test your process with one older expense. Ask someone who did not manage the work to locate its support. Their questions will show where the record needs more context.
