Three Document Roles
An invoice asks for payment for stated goods or services. Delivery evidence records a claimed handover or receipt. A supplier account statement summarizes the supplier's view of an account over a period. These are different evidence roles, not necessarily three independent authors: the invoice and statement may both come from the supplier. The matrix below is OpenAid's conceptual aid; actual formats, records and contractual conditions vary.
Document-Evidence Matrix
| Document and Issuer | Purpose | What It Can Show | What It Cannot Prove Alone |
|---|---|---|---|
| Purchase invoice, normally issued by the supplier | Itemize a payment request | Which goods or services, amounts, references and terms the issuer is claiming | That the items arrived, were accepted, were authorized, or are payable as claimed |
| Delivery evidence, prepared by a carrier, supplier or receiving party depending on the record | Record a particular handover or receipt | The stated delivery event, items and acknowledgments, subject to checking who made them | Agreed price, satisfactory quality, contractual acceptance or a debt for the invoiced amount |
| Supplier account statement, issued by the supplier | Present its account position for a period | Transactions and balance the supplier says it has recorded, within that statement's scope and cutoff | Validity of every invoice, completeness of either party's records, or agreement with the organization's ledger |
Common Misreadings
“The invoice proves receipt.” It shows the supplier's claim. Receipt and acceptance need their own evidence against the actual terms; the invoice does not supply that merely by listing a quantity.
“A signature proves everything was correct.” A delivery acknowledgment has a scope. Its signer's identity, role and wording matter. A signed delivery note listing a different quantity from the invoice illustrates why neither document proves the other. A signature does not alone establish quality, agreed price or payment authority.
“The statement confirms all invoices are valid.” It summarizes the supplier's recorded position. Two documents from that supplier can repeat the same error. A statement may also have a different cutoff or omit transactions. Those possibilities are questions to examine, not conclusions that fraud occurred or that a debt is invalid.
The organization's delegated owners determine acceptance and payment authority under actual terms. This page supplies no matching steps, ledger adjustment or approval decision.
Pointers and Source Scope
Use the delivery mismatch guide, procurement policy worksheet and statement-versus-ledger reference for their separate tasks.
CC8, November 2024, concerns England and Wales charity expenditure checks. HMRC's July 2026 procure-to-pay controls discuss invoice processing and supplier statements within UK VAT compliance, not universal payment timing. NHS Scotland's April 2021 guide describes false and duplicate invoice risks; a discrepancy is not itself a fraud finding. ACNC's record examples, checked November 1, 2026, list Australian charity record types. The UN procurement handbook, section 7.7, checked the same day, describes payments under actual UN contract terms and certification where required. None prescribes this matrix as a universal form.