Field note · 21 May 2026

Seven records that make a permit fee audit answerable

A useful reconciliation needs more than a ledger export. These records establish what was applied for, assessed, changed and paid.

Project team reviewing documents around a meeting table

Start with the application identity

The strongest file begins with the authority’s application number, not only the development team’s internal package name. If both exist, maintain a cross-reference. This prevents a payment description or amended submission from being attached to the wrong line.

The core seven

  1. Application submission or acknowledgement. This fixes the reference, category and relevant dates.
  2. Assessment notice. It shows the amount and often the basis used by the authority.
  3. Effective tariff schedule. Keep the version applicable on the assessment date, including annexures.
  4. Approved amendment record. Revised area, value or application class can change the charge.
  5. Proof of payment. A bank line alone may not show where the authority allocated the money.
  6. Official receipt or account statement. This connects funds received to the application reference.
  7. Project ledger extract. The internal posting completes the trail and reveals credits or reversals not carried into cost reporting.

Keep chronology visible

Do not overwrite an original assessment with an amended amount. Preserve both and state which event caused the movement. The same applies to reversals and reissued receipts.

A gap is a result, not an invitation to guess

If the authority receipt is absent, record that absence. The payment may still be supported by a bank statement, but allocation to a specific application remains a separate claim. Clear labels allow the team to request exactly what is missing.

A register health check can test whether a larger population is ready for reconciliation.