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Acceptable Evidence of Expenditure

Acceptable evidence of expenditure

We do not require original documents but please provide scanned copies of all relevant invoices, receipts etc. We do not require individual evidence for items under £100, as explained above, but you must keep the originals as scanned copies in case we ask to see them as part of a random audit check. 

  • Invoices – must be made out to the organisation receiving the grant and clearly show the date, description of the item or service, total cost and the supplier’s VAT details (if relevant). 
  • Receipts – must show the date, description of the item or service and the supplier’s VAT details (if relevant) and you must add a note in the expenditure table to say how the item was purchased (e.g. a business credit card). If the item was purchased by an individual using their own money, the evidence attached should include a copy of the relevant expenses claim or a bank statement showing the reimbursement. 
  • Salaries – where the post is fully funded by the grant, you can provide an extract from your financial system, which should show the person’s name, the description of the item (gross salary, NI contributions, pension contributions), the month covered, and where the claim covers several months, the amounts should be totalled. Please note the period covered in the Description in the expenditure table. Payslips can be supplied to cover the claim period. 
  • Additional staff time – where the grant is paying for additional time worked by an existing member of staff, please provide evidence as above but also provide a separate document setting out what portion of the salary relates to the funded project. Alternatively, a time sheet that specifies hours worked on the funded project and the hourly rate can be provided, but this must be signed off by an appropriate authority within your organisation. 
  • Consumable items (e.g. light bulbs, batteries, cleaning products) – everyday items which would be purchased in the normal course of business are not considered eligible items of expenditure unless this has been specifically agreed at the start of your project and the costs have been itemised in your application budget. 

If you are unable to provide any of the above, please contact the Grants Team on grants@museumsgalleriesscotand.org.uk for advice.