Source Documentation & Proof of Payment

Source Documentation

Source documentation must be provided for every expense included in a grant request. Source documentation can be in the form of a vendor’s invoice that is dated and includes a list of itemized charges or, for personnel expenses, a payroll report or a timesheet and breakdown of reimbursable hours and hourly rate of pay (including benefits and overtime pay, where applicable). It is the responsibility of the sub-grantee to clearly demonstrate how the source documentation aligns with the expenses included in a grant request. 

Proof of Payment

Proof of payment in the form of either a copy of the front and back of a cancelled check or a clear and accurate expenditure report from a sub-grantee’s financial system must be submitted for every expense in a grant request. The proof of payment document should include dollar amounts, dates, vendor names, and invoice numbers that match the information included in the grant request. For personnel expenses, a payroll report showing dates and amounts broken down by employee is required as proof of payment documentation.

When an employee’s personal credit card is used to make a purchase, a copy of that individual’s credit card statement showing the purchase as well as proof that the sub-grantee agency reimbursed the individual for the charge must both be submitted as proof of payment. When a business credit card is used to make a purchase, a copy of the credit card statement showing the purchase as well as proof that the sub-grantee agency paid an amount equal to or greater than this expense against the credit card balance must be provided as proof of payment.

View more information and details about Proof of Payment.

Source:   HSEM Grant Manual