As a manager I would say that he/she was a little abrupt and rude. Nevertheless, I think some clarity would be required as all staff have a role to play and a job to do:
a) who manages the finance files and receipts?
b) who is responsible for collecting receipts and filing them?
c) are managers meant to access finance files themselves or is there an administrator who logs and files the records?
In many cases if a manager is required to do this, then this might negate the requirement for a filing clerk/admin assistant/finance bod to do it for them � after all, managers are meant to manage people and the business, not receipts and expenses, which they employ someone else to do on their behalf.
Again, as a manager, in this situation I would probably apologise for being rude, but would also expect an apology from you for being c0cky. Who makes the first move depends on the maturity of the individuals involved.