Which items constitute minimum documentation for grant expenditures?

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

Answer: (B)

Documentation for grant expenditures must show that every cost is allowable, properly charged to the project, and auditable. Invoices provide the itemized charges and vendor details; receipts confirm payment and serve as proof of purchase. Timesheets document labor costs and ensure hours are accurately allocated to the project and grant period. Authorization ensures that a designated official approved the expense before or during processing. Eligibility confirms the cost aligns with the grant terms, budget lines, and allowable expense categories. An audit trail links all these documents together, showing the flow from request to approval to payment and posting to the grant. Together, these elements create a complete, defendable record for the expenditure. Relying on any single type, like invoices or receipts alone, leaves gaps in proof, and bank statements alone don’t demonstrate grant-specific allowability, allocation, or proper oversight.