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.

Source:   HSEM Grant Manual