I have received an email saying that a payment has been declined, as with many of these things, I have nothing to do with the service or vendor concerned and so I automatically think it is a scam.
In this instance it appears to be a phishing scam by trying to trick you to click on an apparent document link that takes to to a webpage.
Other known reports of this (here) talk of zip files being delivered to entice people to run the included .exe file (similar to the UPS scams)
This appears to a bit cleverer as it takes you to a website rather than the hassle of unzipping and running the executable.
The organisation mentioned does not send out these emails and so you can delete with impunity.
Here is the message:
The ACH transaction (ID: 5061740263570), recently sent from your bank account (by you or any other person), was canceled by the other financial institution.
Transaction ID: 5061740263570 Reason for rejection See details in the report below Transaction Report report_5061740263570.doc (Microsoft Word Document)