Expenditure Statements are required to enable the Research Councils to meet their responsibilities in accounting for the use of public funds.  An Expenditure Statement is used to reconcile the actual expenditure with the payments made on a grant.

The statement must provide details of how the funds awarded on the research grant have been spent and under which headings.

On the last day of the grant the Research Organisation will automatically be issued with a Final Expenditure Statement.  This will be placed in the Je-S Finance Submitter Pool (or the Finance Approver Pool if a two-stage submission process is used).  The Finance functional e-mail account will be notified that the statement has been issued and the Research Organisation must complete and return it within 3 months of the end date of the research grant.

The statement must show actual costs incurred and the Research Organisation may increase the amounts within individual headings of expenditure by transfer from another heading, subject to the following restrictions:

Indirect costs cannot be transferred.*

Funds provided for Large Capital, or savings on the purchase of such items are not transferable without prior written approval.

Once an Expenditure Statement has been received and the expenditure incurred has been reconciled against payments made, it will be considered final.

See next five sections for further details on:

Interim Expenditure Statements

Failure to submit Expenditure Statements

Supplementary Expenditure Statements

Process for completing an Expenditure Statement

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*With the exception of Tied Student Indirects for NERC.