Factual check and payment release (main check)
- Peter Schöll
The substantive audit
As a rule, the main audit begins with the substantive audit.
The auditor
The employee who is assigned to this task in accordance with the defined approval process is the auditor. This can also be several employees who, depending on the process, carry out the check either for each other or one after the other.
The content of the substantive audit
The substantive auditor primarily ensures that the content of the invoice is correct, e.g:
Were the goods delivered/services rendered?
Were the goods/services in order?
Does the invoice correspond to his order?
Was the agreed price invoiced, possibly with discount or cash discount conditions?
If the substantive auditor comes to the conclusion that the invoice is correct, the next stage defined in the process follows and responsibility is transferred to the next auditor.
Negative audit results of the substantive audit
If there are complaints, these must be clarified by the person currently responsible. By clicking "Reject", he or she initially halts the approval process. Complaints can be divided into the following categories, which can be selected from a list of reasons:
Content defects, difference between order and delivery/service
(e.g. deviating quantity, deviating material/shape/color, deviating dimensions/units, deviating price)Missing attachments (e.g. delivery bill, proof of performance, contract)
Delivery/service is (still) incomplete
Returns (goods sent back)
Invoice details are being clarified
Invoice is insubstantial because
- the order has been canceled
- the company has not received the goods/serviceInvoice was assigned to the wrong release process/clerk
Question to the pre-auditor.
What happens if ...
For the process documentation, you now define the further steps to be taken after a factual objection has been identified by the respective auditor. Scopevisio offers three action types for this purpose, which must be selected after rejecting a release and provided with a reason.
Defer invoice means:
The invoice cannot be finally checked temporarily. Responsibility remains with the substantive reviewer until the final review.Reject invoice means:
The invoice is insubstantial. The approval process is completely reset and responsibility is transferred to the person responsible for the rebu. After checking the justification (dual control principle), they can hide it or transfer it to another approval process.Return invoice means:
The invoice is returned to the preliminary reviewer in the approval process.
Action type: Put invoice on hold
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
1. content defect | Invoice does not correspond to offer/ | Contact supplier, create comment on invoice | Depending on consultation with the supplier:
|
2. missing attachments | Proof of delivery/ | Request proof, create comments on the invoice | Depending on the supplier's reaction:
Invoice proves to be insubstantial > Invoice is rejected and hidden by the person responsible for the rebu |
3. delivery/service incomplete | Delivery/service incomplete | Periodically check goods/service for completeness |
|
4. returns | Goods have been returned | Request an invoice correction from the supplier, create a comment on the invoice | Invoice remains on hold until credit note is received |
5. clarification required on invoice details | Invoice is being clarified | Actively seek clarification with the supplier, create a comment on the invoice | Depending on the outcome of the clarification:
|
Action type: Reject invoice
Rejecting the invoice completely resets the approval process. Responsibility lies with the creator again.
Reason for rejection | Reason | Follow-up action | Follow-up action Rebu |
|---|---|---|---|
6. invoice is insubstantial | Underlying order has been canceled | Contact supplier, create comment on invoice | The person responsible for the rebu hides/archives the invoice (dual control principle) |
7.1 Invoice was assigned to the wrong release process | Wrong release process/ | The person responsible for the rebu steers the invoice to a different release process |
Action type: No action is selected
Special case: correct process, but different reviewer:
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
|---|---|---|---|
7.2 Invoice is in the correct approval process, but, in deviation from the rule, a different clerk is responsible | none | none | By clicking on the "Add" link, the current clerk adds the colleague. They can be informed of this via the "Notify" button. The invoice remains in the process provided by the administration. |
Action type: Return invoice
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
|---|---|---|---|
8. query to the preliminary auditor | Query to the preliminary auditor, comment absolutely necessary | Pre-auditor checks again and comments on his result | Depending on the result:
|
The payment release
The reviewer who releases the payment
Once the factual check has been carried out, it is automatically forwarded to the employee who is responsible for releasing the payment according to the release process that has been initiated. In addition to approving the payment, the reviewer can also intervene in the review process.
Negative check results Payment release
Reasons for rejection can be:
The invoice should not be paid
The payment is temporarily suspended
The facts of the invoice need to be explained before payment is approved
The invoice is insubstantial
The invoice was assigned to the wrong approval process/responsible party
What happens if ...
Similar to the substantive audit, you now define the further steps to be taken for the process documentation after the auditor has identified a complaint. Scopevisio offers the following action types, which must be provided with a reason.
Block payment means:
The factual correctness of the invoice is not questioned. Nevertheless, no payment should be made. It is essential to provide a reason for the block. The approval process ends at this point without payment approval; the invoice can be hidden by the person responsible for Rebu.Defer payment means:
The invoice is temporarily not paid. Responsibility remains with the person responsible for payment in the current process stage until payment is released.Reject invoice means:
The factual accuracy of the invoice is completely questioned or the person currently responsible is not authorized to release the invoice for payment. As with the factual check, the approval process is completely reset and responsibility is returned to the person responsible for the rebu. They can view the process, hide the invoice or assign it to another process.Return invoice means:
There are ambiguities that need to be clarified by the preliminary reviewer. The invoice is returned to him.
Action type: Block payment
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
|---|---|---|---|
1 The invoice is blocked for payment. | Invoice blocked for payment | Absolutely necessary: Create comment as block justification. |
|
Action type: Defer payment
Reason for objection | Reason | Follow-up action | Follow-up action Rebu |
|---|---|---|---|
2. payment is temporarily suspended | Payment temporarily suspended | Create a comment explaining why the invoice is temporarily suspended. | The invoice remains the responsibility of the verifier until payment is released. |
Action type: Return invoice
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
3. facts unclear | Query to preliminary auditor | Inform the auditor by comment where there are ambiguities | The invoice is returned to the auditor, who adds the necessary information or checks it again |
Action type: Reject invoice
Reason for objection | Reason | Follow-up action | Follow-up action Rebu |
4. factual check is rejected | The invoice is insubstantial | Justify the rejection with a comment | The person responsible for the rebu hides/archives the invoice (dual control principle) |
5.1 Invoice was assigned to the wrong approval process | Assigned to the wrong approval process/ |
| The person responsible for the rebu steers the invoice to a different release process |
Action type: No action is selected.
Special case: correct process, but different reviewer:
Reason for complaint | Reason | Follow-up action | Follow-up action Rebu |
5.2 Invoice is in the correct release process, but in deviation from the rule, another person is responsible for releasing the payment | None | none | By clicking on the "Add" link, the current reviewer adds the colleague. They can be informed of this via the "Notify" button. The invoice remains in the process provided by the administration. |
Completion of the invoice receipt process
Responsible: The person entering the invoice
In summary, the invoice receipt process ends
With the payment release
With a payment block
With the rejection of an invoice if the invoice has been classified as insubstantial by one of the reviewers.
In all three cases, the verification process is considered complete and the invoice can be hidden by the person responsible for Rebu.
Monitoring the process
Responsible: The person responsible
There are numerous reasons why the approval process can come to a standstill. Before you are alerted to this by reminders, you should regularly monitor the ongoing processes.
Set up worklists
Set up work lists as a monitoring aid.
Key points here: Create lists according to responsibility, include the "Last change" column
List: Responsibility of creator
Invoices rejected
Solution: hide (archive) after checking the process againList: Responsibility of reviewer (sleeper list)
Invoices unprocessed, on hold and being reviewed
Solution: if nothing has happened for x days, "notify"
Lists must be made separately for check status and release status.
Click on the release types for rough pre-filtering.