One of the first questions asked by a charity preparing for an audit is what documents the auditor will need. The simple answer is that the evidence must support the figures, disclosures and judgements in the annual report and financial statements. The detailed answer depends on the charity’s activities, systems, funding, assets, legal form and areas of audit risk.

A good charity audit evidence pack is not the largest possible collection of files. It is a controlled set of reconciled schedules and source documents that lets the auditor follow a clear path from the accounts to the underlying records. When evidence is organised in this way, queries are more focused and staff spend less time searching for information during fieldwork.

This article explains the main categories of charity audit documents and why they are requested. It complements the broader charity audit guide and preparation checklist, which covers thresholds, responsibilities and the full audit process.

The Auditor’s Request List Is Tailored, Not Standard

Most audit firms use a core request list, but it should be adapted to the engagement. A grant-funded charity with restricted projects will need different evidence from a charity that earns membership income, manages an investment portfolio or operates a trading subsidiary. An organisation with overseas partners may need evidence over remittances and monitoring. A property-owning charity may need valuations, title documents and lease information.

The auditor identifies risks during planning and designs procedures to address them. This is why a document that was not requested last year may be important this year. New activities, changes in systems, rapid growth, staff turnover, a major grant, financial pressure or revised accounting requirements can alter the evidence needed.

Ask for the request list early and discuss anything that is unclear. Confirm the period covered, the expected format and whether a sample will be selected later. If the charity cannot provide a requested document, it should explain why and identify alternative evidence. Silence or an improvised replacement during fieldwork usually causes delay.

Start With a Final Trial Balance and Mapping

The final trial balance is the foundation of the audit pack. It should agree exactly to the draft financial statements and be supported by the nominal ledger. If the accounts were produced from a different version of the ledger, every schedule and sample selection can become unreliable.

Prepare a mapping that shows how trial-balance accounts feed into each line of the Statement of Financial Activities, balance sheet and notes. This is particularly useful where several nominal codes are combined or split between charitable activities, fundraising, governance, restricted funds and unrestricted funds.

The auditor may also request the full transaction listing and journal report. These allow the team to analyse populations, select samples and identify unusual entries. Records should include clear descriptions, dates, account codes and preparer or approver information where the system captures it.

Bank, Cash and Payment Evidence

For every bank and deposit account, provide the year-end statement and a reconciliation that agrees to the ledger. Include accounts with no recent activity and payment-service accounts used for donations, events or online sales. Old reconciling items should be investigated before the reconciliation is supplied.

Auditors may obtain independent bank confirmations or inspect information from the bank. They may also test receipts and payments around the year end to assess cut-off and completeness. For selected payments, the evidence can include the supplier invoice, purchase approval, proof of delivery, bank authorisation and the ledger entry.

Cash fundraising requires a different trail. Collection records, sealed-container logs, dual counts, event reconciliations and banking records help demonstrate that income was recorded completely and promptly. If cash was spent before banking, the charity should reconsider that practice because it weakens the audit trail and makes gross income harder to verify.

Grant, Donation and Contract Income

Income evidence should establish the amount, timing, nature and any restrictions or conditions. For grants, provide the signed award letter or agreement, variations, claims, monitoring returns, correspondence about conditions and evidence of expenditure. A spreadsheet containing only the grant value is not enough to determine when income should be recognised or whether it is restricted.

For material donations and appeals, keep donor correspondence and the wording used in fundraising campaigns. This evidence may determine whether resources are unrestricted, restricted to a particular purpose or subject to a condition that must be met before entitlement arises.

Contracts for services require the signed agreement, deliverables, pricing, performance information, invoices and evidence of work completed. Under Charities SORP 2026 and revised FRS 102, distinguishing exchange transactions from non-exchange income can affect how and when revenue is recognised. The full Charities SORP 2026 is available from the official SORP website.

For legacy income, the auditor may request probate information, estate accounts, solicitor correspondence, notifications from executors and receipts after the year end. Management should document the basis for recognising or disclosing material legacies.

Restricted, Designated and Endowment Fund Records

Prepare a fund movement schedule that reconciles opening balances, income, expenditure, transfers, gains or losses and closing balances for every material fund. The totals must agree to the Statement of Financial Activities, balance sheet and fund notes.

For each restricted or endowment fund, link the balance to the document that created the restriction. This may be a grant agreement, donor letter, appeal statement, will or trust deed. Then link expenditure to the permitted purpose. The auditor needs to assess both the accounting presentation and whether the charity has applied resources consistently with the restriction.

Designated funds require evidence of the trustees’ decision, usually in approved minutes or a board paper. Because designation does not create a legal restriction, the accounts and reserves narrative must not suggest that trustees have no discretion over the money.

Fund evidence is stronger when it is maintained throughout the year. Millet Audit’s detailed article on fund accounting under the Charity SORP explains why the availability of reserves can be misunderstood if fund classifications are not clear.

Expenditure, Creditors and Accruals

The auditor will normally request a detailed expenditure listing and select samples. For each item, retain the invoice or claim, evidence of the goods or services, coding, fund allocation and approval. Higher-risk categories can include cash, credit cards, expenses, grants paid, professional fees, overseas transfers and payments to connected parties.

Provide the year-end creditors and accruals schedules with supporting invoices, contracts or calculations. The auditor may inspect payments made after the year end to identify liabilities that should have been recorded. A schedule should explain the nature of each balance rather than list only supplier names and totals.

For grants awarded by the charity, keep the application, due-diligence checks, approval, grant agreement, payment record, monitoring and evidence that conditions were met. The accounting treatment may depend on whether the charity has created a present obligation and whether conditions remain outstanding.

Payroll, Pensions and Employee Records

Payroll is often material and includes sensitive personal information, so access must be controlled. Typical evidence includes payroll summaries, payslips for selected employees, employment contracts, starter and leaver information, salary-authorisation records, PAYE submissions, pension reports and bank payments.

Reconcile gross pay, employer costs, deductions and net pay from payroll reports to the ledger and bank. Explain bonuses, redundancy payments, significant salary changes and amounts due at the year end. Trustees should ensure that senior remuneration and any payments to trustees are disclosed at the level required by the applicable SORP tier.

The auditor may also review controls over changes to employee details and bank accounts. Evidence of independent approval is important where payroll is prepared by one person or outsourced.

Fixed Assets, Property, Investments and Leases

The fixed-asset register should record description, location, acquisition date, cost, fund, depreciation, carrying value and disposals. Support additions with invoices and approval, and support disposals with proceeds and evidence that they were authorised. Management should perform and document an impairment review where indicators exist.

For property, provide title information, valuations, lease agreements, rental records, insurance and details of restrictions or security. For investments, include custodian statements, transaction reports, income statements, valuation evidence and a reconciliation to the ledger. Trustees’ investment policies and manager reports may also be relevant.

Lease evidence becomes especially important under revised FRS 102. The charity may need a complete lease population, payment schedules, options, discount-rate support and calculations for right-of-use assets and liabilities. Where leases are donated or subsidised, additional evidence may be needed to support the non-exchange element.

Debtors, Deferred Income and Provisions

Provide aged debtor reports, details of material balances, invoices, grant claims and receipts after the year end. Management should assess recoverability and document any impairment allowance. Old balances need specific explanations rather than a general statement that they are expected to be collected.

Deferred income schedules should identify the source, amount, reason for deferral and expected release. Attach the agreement or other evidence showing the condition or performance obligation. Accrued income requires equivalent support for entitlement and measurement.

Provisions and contingent liabilities may involve legal claims, restructuring, property obligations or other uncertainties. Supply correspondence, calculations, legal advice where appropriate and the board’s assessment. The auditor may seek direct confirmation from legal advisers for significant matters.

Governance, Related Parties and Compliance

Provide the current governing document and a complete list of trustees and key management personnel. Minutes should cover trustee meetings, relevant committees and decisions made after the year end up to the audit report date. Auditors use minutes to understand significant transactions, risks, approvals and events that may require accounting or disclosure.

Annual declarations of interests help identify related parties. Management should maintain a complete list of relationships and transactions, including entities controlled or significantly influenced by trustees and close family members where relevant. Evidence should show how conflicts were managed and how the transaction was authorised.

Also provide regulator correspondence, serious-incident reports, material complaints, fraud investigations, funding breaches and legal or safeguarding matters that could affect the accounts or the auditor’s reporting duties. Sensitive information should be shared securely and only with those who need it.

Trustees’ Annual Report and Going-Concern Evidence

The draft trustees’ annual report is part of the audit pack, not a document to add after fieldwork. Claims about activities, beneficiary numbers, impact and future plans should be supported by programme reports or other reliable records. The reserves policy should reconcile to the accounts and distinguish genuinely available funds from restricted or committed resources.

Going-concern evidence normally includes board-approved budgets, cash-flow forecasts, assumptions, grant pipelines, funding agreements, post-year-end management accounts and sensitivity analysis. If the forecast depends on cost reductions or new income, provide the plan and evidence supporting its feasibility. Trustees should approve their own assessment before asking the auditor to evaluate it.

The Charity Commission’s guidance on preparing a trustees’ annual report explains the regulatory purpose of the report. Requirements for periods beginning on or after 1 January 2026 should be checked against SORP 2026 and current guidance.

How to Organise Charity Audit Evidence

Use one secure portal or controlled location. Mirror the auditor’s request-list numbering so that each response can be found quickly. Give files descriptive names that include the category and period, such as “Bank Reconciliation – Main Account – 31 March 2026” rather than “scan001”.

Every schedule should show who prepared it, when it was prepared and which ledger or accounts figure it supports. Lock or protect final spreadsheets where appropriate, retain formulas and avoid hidden rows that are not explained. If a document supersedes an earlier version, mark the old version clearly or remove it from the active folder.

Keep a query tracker with an owner and due date. Record what was supplied, not merely that the request is complete. This creates accountability and helps management identify bottlenecks. It also provides a useful starting point for next year’s permanent audit file.

Evidence Quality Matters More Than Volume

Audit evidence must be relevant and reliable. An internally produced spreadsheet can explain a balance, but it may need to be corroborated by bank statements, signed agreements, invoices or third-party confirmations. A verbal explanation can provide context, but important judgements and approvals should be documented.

If the original evidence is missing, tell the auditor early. Alternative procedures may be possible, but they take time and may not provide the same assurance. Repeated gaps can indicate a record-keeping or control weakness that trustees need to address.

Millet Audit provides a tailored request list at the start of each engagement and works with charities to resolve evidence questions efficiently. To discuss the records likely to be needed for your organisation, explore Millet Audit’s charity audit service and speak to the team before the planned fieldwork date.