Before You Start
Obtain the advance receipt, stated purpose and actual conditions, payment references, vouchers, unused-cash count and any return evidence. Confirm the person responsible for preparation and the actual review/approval route. Do not import another institution's deadlines or ledger codes.
Prepare an account explaining the entire amount received. Preserve missing evidence and disputed amounts in their own lines. Use references to restricted records; keep personal, bank and confidential details out of a general summary or external AI tool.
Steps
- List each reported payment and its payment-reference location.
- Match each reported payment to its voucher and purpose evidence; do not assume a receipt proves payment.
- Flag missing or questioned support separately, retaining the original voucher and explanation.
- Count unused cash and record the count evidence without treating a planned return as completed.
- State what was actually returned, with its return reference; retain any balance still held.
- Reconcile supported payments, unresolved amounts and cash/returns to the amount received, counting each once.
- Write the submission with evidence references, exceptions and review requested; leave acceptance and settlement pending.
This is a preparation sequence. It does not make the custodian the reviewer or approver.
Fictional Account
All figures and events are invented, in USD. The advance received was 1,000.00. The supplied example states that 300.00 unused cash has been returned; the actual submission must retain the corresponding evidence.
| Component | USD | Preparer's position |
|---|---|---|
| Payment 1 | 240.00 | Supporting voucher/payment records supplied |
| Payment 2 | 180.00 | Supporting voucher/payment records supplied |
| Payment 3 | 200.00 | Supporting voucher/payment records supplied |
| Supported-payment subtotal | 620.00 | Preparer classification, not final expense acceptance |
| Unused cash returned | 300.00 | Return stated in supplied example; retain return evidence |
| Disputed voucher | 80.00 | Receipt lacks payee name; disposition unresolved |
| Account total | 1,000.00 | 240 + 180 + 200 + 300 + 80 |
The two checks are 240 + 180 + 200 = 620 and 620 + 300 + 80 = 1,000. Accepted expense is NOT YET DETERMINED. Settlement approval is PENDING. Neither amount becomes zero because no decision has been made.
Exception: the Disputed Voucher
Keep the 80 in its own unresolved category. Explain the absent payee information and request the permitted evidence through the review route. Do not add a name from memory, discard the voucher or relabel it accepted to close the account. The supported subtotal remains 620 pending actual review. Returning 300 does not establish that the other 700 is acceptable spending.
If return evidence is absent in a real submission, mark that evidence missing; do not copy the example's completed-return status.
Human Check Before Submission
The custodian checks that each amount has one category and each reference can be found by the authorized reviewer. Keep the amount received, supported payments, disputed amount and return distinguishable. Send the unresolved questions with the submission. An independent reviewer examines it; the approver identified in actual delegation decides settlement. See the separate difference review and completion versus settlement.
Source and Scope
UNFPA's September 2016 project-advance policy, steps 3 and 6-9, is a historical direct-implementation example; its current currency is unverified. UNDP's undated Direct Cash Transfers guidance concerns its Global Fund arrangements. CC8 sections 2.7/6.6 (November 27, 2024, England and Wales) and Oregon DOJ's undated recommendations support separate duties; ACNC's undated Australian list supplies record-type examples. Checked November 1, 2026. These sources do not prescribe this original account, establish expense eligibility or authorize its settlement.