A source document is an original document that records and reflects a transaction between parties.
Source documents that support the information in the governance documents and financial information include:
- e-mails and handwritten memos,
- supplier invoices,
- expense reports and receipts,
- paid cheques and credit card receipts,
- petty cash chits,
- major contracts entered into by the charity,
- employment contracts,
- work orders,
- courier slips and bills of lading,
- purchase orders, and
- bank deposit slips.
Charity Tax Tools