What counts as proof of payment?

An invoice establishes a supplier’s claim. A bank statement establishes movement of money. A sound audit trail connects those records to the approved grant purpose.

Electronic transfers

Keep the supplier invoice, bank statement line and payment confirmation. The confirmation is useful, but the statement is stronger evidence that the payment actually left the account. Where a beneficiary trades under another name, retain a supplier letter or registration record that explains the relationship.

Card purchases

The card slip alone rarely describes what was bought. Pair it with the detailed tax invoice and the statement showing the card settlement. If several people use one company card, note who made the purchase and why.

Cash

Cash is harder to trace and may be restricted by the grant conditions. A signed receipt should state the supplier, date, items, amount and payer. Also record the cash withdrawal and keep evidence that the goods or service reached the business. A handwritten note created months later is weak evidence.

One useful habit

Add the expenditure schedule reference to each filename—for example E-047_supplier_invoice.pdf. This does not make an expense eligible, but it lets a reviewer follow the same path you did.