What You Will End Up With
A proposed batch plus an exception list that reconcile to the net open records. Neither list releases money. An independent authorized person approves, amends or rejects the proposal under actual delegations.
Before You Start
Obtain the run date/currency, obligation and approval documents, hold list, credits and execution/allocation records. Check access permissions and preserve originals. A title on a list is not proof that the exact invoice was approved.
Steps
- Match the supplier, invoice and amount to the actual approval evidence.
- Apply verified credits to the correct invoice once.
- Deduct payments already made and matched to that obligation; retain unverified claims separately.
- Compare the due date with the run date and check holds and applicable terms.
- Classify a candidate or an exception with its reason. Missing or mismatched approval stays an exception.
- Reconcile gross obligations, credits, prior payments, candidates and exceptions.
- Send the working and source locators to the independent authorizer, keeping later approval and execution separate.
Fictional Worked Table
Run date: November 15, 2026. All amounts are invented USD. Approval evidence matches each listed obligation except O6; the other stated facts are supplied case evidence.
| Obligation | Gross | Credit | Matched paid | Proposed result |
|---|---|---|---|---|
| O1 Alpha A101, due Nov 10 | 1,200 | 0 | 0 | Candidate 1,200 |
| O2 Beta B202, due Nov 12, dispute hold | 800 | 0 | 0 | Exception 800 |
| O3 Carter C303, due Nov 14, approved CN-C9 | 2,000 | 500 | 0 | Candidate 1,500 |
| O4 Delta D404, due Nov 30 | 450 | 0 | 0 | Exception 450: not due |
| O5 Echo E505, due Nov 8, PAY77 | 600 | 0 | 600 | Already paid: zero open |
| O6 Foxtrot F606, due Nov 11, approval cites F660 | 950 | 0 | 0 | Exception 950: identity mismatch |
| O7 Gamma G707, due Nov 9, PAY81 | 300 | 0 | 100 | Candidate 200 |
Gross obligations are 6,300. Less credit 500 and matched payments 700 leaves 5,100 net open. Candidates are 1,200 + 1,500 + 200 = 2,900. Exceptions are 800 + 450 + 950 = 2,200. Together, 2,900 + 2,200 = 5,100. O5's zero is supported by matched full payment, not an inference from a missing decision.
Exceptions and Who Decides
O2 needs the delegated owner's hold decision; O4 remains outside this run under its supplied due date. O6 requires actual approval evidence for F606: similar references do not establish identity. Keep those amounts visible instead of silently dropping them or changing the approval reference. This example does not impose a universal ban on agreed advances or milestone payments.
If AI Sorts the List
Use only fictional or public non-sensitive inputs. AI may propose classifications; a human checks every identity, credit, payment, date, sum and authority against the supplied records. Do not send real confidential finance records, delegate payment authority or infer approval from an AI label.
Sources and Scope
Undated ACNC/Australian fraud-prevention guidance, CC8 (November 27, 2024, England and Wales), HMRC procure-to-pay (July 27, 2026, UK VAT), NHS Scotland (April 29, 2021), World Bank Contract Management (September 2018) and Charity Commission decision guidance (November 2, 2020) inform evidence, duplication and delegated checks in their contexts. NCSC New Zealand's January 14, 2026 AI overview informs the privacy/reliability precaution; its linked PDF was not read. No tax deadlines or universal approval thresholds imported. Checked November 1, 2026.