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Keep a reliable audit trail

When finance asks "Can you prove we paid this contractor?" or an auditor requests contractor records, you need more than email threads and scattered receipts. Clean recordkeeping means centralized contracts, milestones, proofs, and confirmations—all exportable for month-end close and audits.

This guide covers what to store, how to organize evidence, and how to export clean reports.

What to store

A complete contractor record includes:

  • Contract – Signed agreement with scope, rate, term, and IP clauses
  • Tax forms – W-9 (US) or W-8BEN (international)
  • Milestones – Deliverables, amounts, due dates, and approval records
  • Invoices – Contractor-submitted or system-generated
  • Payment proofs – Bank receipts, Wise screenshots, PayPal confirmations
  • Contractor confirmations – "Payment received" acknowledgments
  • Communication – Key decisions, scope changes, or disputes

If you can't produce these records on demand, you're exposed to audit risk and payment disputes.

Evidence flows

Here's how evidence should flow through your system:

  1. Onboarding – Collect contract, tax forms, and payment details
  2. Work – Track milestones, deliverables, and approvals
  3. Payment – Attach proof (receipt, reference number) to each payout
  4. Confirmation – Contractor confirms receipt in the system
  5. Close – Export records for finance and archive

Every step should be logged with timestamps, user actions, and attached documents.

Organizing records

Store records by contractor, not by month or project. Each contractor should have:

  • A unique ID or reference number
  • All contracts (current and historical)
  • All payment records with proofs
  • All tax forms and renewals
  • All communication threads

This makes it easy to pull a complete contractor history for audits, disputes, or offboarding.

Exports for finance

Finance needs clean exports for:

  • Month-end close – All payouts with amounts, dates, and references
  • Accruals – Approved but unpaid milestones
  • 1099 prep – Annual totals per US contractor
  • Audits – Complete contractor records with proofs

Exports should be CSV or PDF, with filters for date range, contractor, or project.

Retention basics

How long should you keep contractor records?

  • Contracts and tax forms – 7 years (US IRS guidance)
  • Payment records – 7 years
  • Communication – 3–7 years depending on jurisdiction

Check with your legal and tax advisors for specific retention requirements in your jurisdiction.

Why this matters

Clean recordkeeping protects you from:

  • Audit failures – Missing proofs or incomplete records
  • Payment disputes – "I never got paid" claims
  • Tax penalties – Missing 1099s or incorrect totals
  • Legal exposure – No proof of IP assignment or scope

It's not about bureaucracy—it's about having the evidence you need when it matters.

Common questions

What if I've been using email and spreadsheets?

Start centralizing now. Import existing contracts and payment records into a single system. Going forward, log everything in one place.

Do I need to store contractor confirmations?

Yes. A contractor's "Payment received" confirmation is your best defense against disputes. Store it with the payment proof.

Can I delete old contractor records?

Not for at least 7 years (US). Check your jurisdiction's retention requirements before deleting anything.

What if a contractor disputes a payment years later?

Pull their complete record: contract, milestone, payment proof, and confirmation. If you have all four, the dispute is easy to resolve.

How do I export records for an audit?

Export a CSV with all contractors, payment dates, amounts, and references. Attach PDFs of contracts and proofs. Auditors want clean, organized records—not email threads.

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