A missing receipt is a documentation exception
A missing receipt does not necessarily mean the transaction should disappear from the record. Omitting the expense would distort the expected balance. Record the transaction accurately, then make the documentation gap visible.
Recommended handling process
Record the expense
Enter the actual date, purpose, category and amount.
Confirm that the original receipt is unavailable
Check email, supplier records, payment evidence and the responsible person.
Select the correct exception
Examples include no receipt issued, receipt lost, alternative evidence available or not applicable.
Write a concise reason
State what is missing and what alternative evidence exists.
Retain external evidence
Keep bank records, supplier confirmation, signed notes or other evidence according to local policy.
Do not imply approval
The exception documents the gap; it does not approve the expense.
Example documentation notes
| Situation | Example note |
|---|---|
| No receipt issued | Local transport provider did not issue a receipt; trip log and supervisor confirmation are retained. |
| Receipt lost | Original receipt was lost after the site visit; card transaction record and supplier confirmation are attached to the project file. |
| Alternative evidence | Supplier invoice was unavailable; delivery note and bank transfer reference are retained. |
| Not applicable | Internal cash return is recorded as a fund movement and does not require a purchase receipt. |
What not to do when evidence is missing
Do not delete a genuine expense simply because the receipt is unavailable, and do not mark evidence as attached when it is stored elsewhere or has not been found. Avoid replacing a factual note with a generic phrase such as “approved by management” unless the approval and its location can be verified.
A documentation exception should remain specific to the transaction. It should not be used to certify tax treatment, policy compliance or reimbursement eligibility. Those decisions remain with the organization responsible for reviewing the closeout.