Acquitting an approved GCBF application

Organisations must provide evidence of how they spend the funds granted to them—this is called acquittal.

Requirements when acquitting a grant under $35,000

The grant application must be acquitted via the Gambling Community Benefit Fund (GCBF) online portal.

If you have more than 15 invoices/receipts to include in the acquittal, you need to engage an external financial auditor to check your grant expenditure against these guidelines.

You can use up to $500 of grant funds to cover the cost of this audit.

If we determine through the acquittal that there are unspent grant funds of more than $300, we will contact you about the return of these funds.

Once you have finished reading these guidelines, you can refer to the step-by-step instructions for applying and using the GCBF grant.

Acceptable acquittal documentation

Invoices or receipts showing expenditure of grant funds must:

  • be for approved items only
  • be dated on or after the date the grant or variation was approved
  • be issued in the name of the organisation
  • describe the items/services purchased
  • be issued on commercial terms, ensuring there are no conflicts of interest
  • show that facility improvements were undertaken by a licensed contractor and list their licence number (if applicable by law).

If you have more than 15 invoices/receipts to include in the acquittal, you need to engage an external financial auditor to check your grant expenditure against these guidelines. The audit must contain:

  • a completed and signed audit statement that the grant funding has been spent according to these guidelines
  • an audit of grant expenditure by a qualified person
  • an income and expenditure report
  • copies of all invoices/receipts used by the auditor to check expenditure.

You can use up to $500 of grant funds to cover the cost of this audit. We may request additional documentation to verify acquittal of funds.

Acquittal documentation not accepted

We will not accept any form of documentation not listed above. This includes:

  • invoices or receipts that are
    • dated before the application or variation was approved
    • for items not approved
    • not issued in the name of the organisation
    • for items purchased overseas without written approval from us
  • purchase/sales orders
  • quotes
  • statements
  • pro forma invoices.

If we determine, after the acquittal submission, that there are unspent grant funds of more than $300, we will contact you about the return of these funds.

Once you have finished reading these guidelines, you can refer to the step-by-step instructions for applying and using the GCBF grant.

Requirements when acquitting a grant over $35,000

Organisations that are successful in the super round for more than $35,000 will be required to submit a completed acquittal pack, which includes the following.

1. An audit with a qualified auditor and a completed audit statement

Super-round recipients need to engage a suitably qualified financial auditor to audit the grant expenditure against the funding guidelines.

Your organisation can use up to $1,000 of grant funds to cover the cost of this audit.

Once you complete the audit statement (which is an editable PDF document), you can forward it to your auditor with all relevant invoices or receipts. The auditor will undertake their audit and complete the statement.

2. Copies of all relevant invoices or receipts and a certified income and expenditure statement

Invoices or receipts must be provided to show the expenditure of grant funds. There are criteria regarding what the department considers acceptable.

Acceptable invoices or receipts must:

  • be for approved items only
  • be dated on or after the date the grant (or if applicable variation) was approved
  • be issued in the name of the organisation
  • describe the items/services purchased
  • be issued on commercial terms, ensuring there are no conflicts of interest
  • show facility improvements were undertaken by a licensed contractor (stating their licence number, if applicable by law).

Documentation that is not acceptable:

  • invoices or receipts that are:
    • dated before the application or variation was approved
    • for items not approved
    • not issued in the name of the organisation
    • for items purchased overseas without written approval from us
  • purchase/sales orders
  • quotes
  • pro forma invoices.

A certified income and expenditure statement for the grant must also be provided. This should include:

  • relevant dates
  • particulars of goods and services purchased
  • amounts (indicating whether amounts are inclusive or exclusive of GST).

3. Benefit statement

Complete the benefit statement by answering the questions about how the grant funds have benefited the Queensland community. Please provide photos of the purchased items or completed project with the benefit statement.

Exclusion period after acquittal

Once we have verified and accepted the acquittal requirements, your grant application is considered closed.

Following this, there is a one-round exclusion period if you want to apply in a later funding round; that is, you cannot apply in the round that closes next after you are notified that the successful application has closed.

For example, if a previous funding application was closed by us on 12 August, the organisation cannot apply again in the funding round that closes 31 August. However, they could apply for the round that closes 31 October.

Goods and services tax (GST)

If the legal entity is registered for GST, you must acquit the grant using invoices to the value of the grant excluding GST spent on the goods or services.

If the legal entity is not registered for GST, you must acquit the grant using invoices to the value of the grant including GST spent on the goods or services.

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GCBF definitions