anchor: , obligation document, receiving report, and the invoice) supporting a disbursement were normally filed centrally at the certifying or disbursing officer's location for easy access in the event of a management review or outside audit of the payment process.
positive: In case a management review or outside audit occurs, everything is normally filed centrally.
negative: Everything is filed out of the country and away from wear they can be stolen, it isn't easy to access them but it's worth it.