What minimum documentation should support a grant expenditure?

• A. Invoices only.
• B. Timesheets and authorization only.
• C. Invoices, receipts, timesheets, authorization, eligibility, and audit trail.
• D. Bank statements only.

Answer: (C)

Documentation for grant expenditures must establish an auditable trail proving costs are allowable and properly allocated to the grant. The minimum set should include six elements: invoices to show exactly what was purchased and the price; receipts to confirm payment and date; timesheets to document labor costs and the personnel involved; authorization to show who approved the expenditure and that it fits the grant’s scope; evidence of eligibility that demonstrates the cost meets the grant’s rules and allowable-cost requirements; and an audit trail that records any changes, reclassifications, or adjustments so the entire transaction history is traceable.

Together, these pieces provide a complete picture: what was bought or done, by whom, when, for how much, that it was approved and allowable under the grant, and that there’s a transparent record of all actions taken. Without any one of these, you’d lose parts of that verifiable link, making it hard to justify or audit the expenditure.