Evidence guide
Not every record proves the same thing.
A receipt is strong evidence that a purchase happened and weak evidence that it will happen again. This guide describes common budget records by what they prove well, what they do not prove, and what to keep alongside them, so that each planned figure rests on the right kind of support.
Account statements
- Proves well
- That money moved through an account on a stated date, in a stated amount, with a stated description.
- Does not prove
- Why the money moved, or whether the same pattern will repeat.
- Keep it because
- Statements are the most common independent check on what a plan says was spent.
Receipts
- Proves well
- That a specific purchase took place, with its items, its price and its date.
- Does not prove
- That the item was needed, or that the price is typical for the category.
- Keep it because
- Receipts explain a single line item, which a statement often summarises away.
Invoices and quotes
- Proves well
- What a supplier said a product or service would cost, and on what terms.
- Does not prove
- That the work was done as described, or that the amount was paid. A quote is not a commitment until it is accepted.
- Keep it because
- An invoice sits upstream of a payment and shows what was agreed before money moved.
Signed agreements
- Proves well
- The terms both sides accepted, including dates, amounts and conditions.
- Does not prove
- That the terms were followed, or that they still apply after a change in circumstances.
- Keep it because
- Agreements are the strongest basis for a fixed line, such as a recurring commitment. Questions about their legal effect belong with a qualified professional.
Dated notes and decision records
- Proves well
- Who decided a figure, when, and for what stated reason.
- Does not prove
- That the reason was correct. A note records a judgement; it does not validate it.
- Keep it because
- Plans often fail when nobody remembers why a number was chosen. A short note preserves the reasoning for the next reader.
Calendar entries and messages
- Proves well
- That a commitment was discussed or scheduled on a given date, and who was involved.
- Does not prove
- That the commitment was completed, or that a figure was formally agreed.
- Keep it because
- Confirmations sent by message often carry the first written statement of a price or a date, before any formal document exists.
Estimates you have labelled
- Proves well
- Your best current judgement, and the fact that it is a judgement rather than a record.
- Does not prove
- That the figure will hold once real records arrive.
- Keep it because
- An honest estimate is better than a silent guess. Label it, date it and schedule its revisit.
Reading a record in a hurry
Three questions to ask of any record
Before you lean on a record, check three things. Does it name the amount? Does it name the date? Does it name the party on the other side? If any of these is missing, write what is missing into the trail rather than filling the gap from memory. A gap that is visible is easier to close than one that has quietly been papered over.
Then ask which planned line the record supports, and whether it supports that line fully or only in part. A single record often supports half of a claim, and the trail should say which half.
A note on scope
This guide describes record types for teaching purposes. It is not financial, legal, or tax advice. Rules about how long to keep records, and whether a particular record counts for a particular purpose, depend on where you live and what you are doing. Ask a qualified professional when those rules matter to you.