The Iowa Board of Regents has a suggestion for its own cost-cutting consultant: start providing receipts to justify employee expenses. Regents said Wednesday they would start requiring Deloitte Consulting to submit receipts, like university employees do, to document claims for travel, lodging and food. The move came after Deloitte submitted $220,000 in expense reimbursements without documentation, under its $3.3 million contract to find savings. Board President Bruce Rastetter says Deloitte's contract did not require its employees to submit receipts. But he says the regents didn't want the ``relatively small expenses'' being questioned to reflect poorly on the larger initiative, which could save millions. He says Deloitte has been receptive to providing receipts going forward, and the contract may be amended to require them.