Services · Foundational

Expenditure, Accounts Payable and Payment Controls Manual Module

FMP06

Defines expenditure initiation, invoice verification, three-way matching, payment approval, payment processing, supplier records and accounts payable controls. Includes approval thresholds and segregation-of-duties guidance scaled to the size of the team, and emergency payment provisions.

What changes

Reduced unsupported or ineligible expenditure, clearer payment workflows, stronger supplier/payment control and controls that remain workable in small-team environments.

What you get

Approved Expenditure, Accounts Payable and Payment Controls manual module FMP024
Payment authorization and approval threshold matrix FMP025
Invoice verification and three-way matching checklist FMP026
Supplier master and accounts payable register FMP027
Payment run and payment voucher template FMP028

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

Grounds the expenditure and payment control gaps in needs assessment findings
FMP02Accounting Policies, Chart of Accounts and Books of Account Manual Module Recommended

The chart of accounts and accounting policies provide the expense coding this module posts to
FMP01Finance Governance, Roles and Delegations Manual Module Recommended

The governance module sets the approval authority and segregation of duties this module applies to expenditure and payments

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the module and is the primary counterpart
HNS finance and accounting staff	Apply invoice verification, accounts payable and payment procedures
HNS procurement and logistics staff	Provide purchase orders and goods or services receipts for three-way matching
HNS budget holders and authorized approvers	Initiate and approve expenditure within thresholds
HNS Secretary General	Approves the expenditure and payment authority rules
HNS internal audit	Assurance over expenditure and payment controls
GFDC delivery team	Drafts and advises

How it is measured

Indicator	Target	Evidence
Expenditure, accounts payable and payment controls module approved by HNS leadership	Within 10 weeks of kick-off	Approval minutes or signed module
Payments processed only after invoice verification and approval within authority thresholds	100% of payments	Payment vouchers and approval records (FMP028, FMP025)
Purchase-order invoices three-way matched before payment	100% of purchase-order invoices	Invoice verification and three-way matching checklist (FMP026)
Supplier master and accounts payable register maintained and reconciled	Monthly	Supplier master and accounts payable register (FMP027)

Tools

5 of 5 ready to download.

FMP024 Expenditure, Accounts Payable and Payment Controls manual module Template DOCX
FMP025 Payment authorization and approval threshold matrix Template XLSX
FMP026 Invoice verification and three-way matching checklist Template DOCX
FMP027 Supplier master and accounts payable register Template XLSX
FMP028 Payment run and payment voucher template Template DOCX

Standards

COSO Internal Control - Integrated Framework
IFRS / GAAP accounting standards
GFDC Operational Framework (intake, triage, service workflow)
HNS procurement policy and financial regulations
HNS finance manual, accounting policies and close procedures
HNS Delegation of Authority (DoA) and governance ToRs
HNS chart of accounts and cost centre structure
IFRC financial reporting and accountability framework for National Societies

Request this service

The form arrives with FMP06 filled in. You can change it, and you do not have to be sure.

Request FMP06

Code: FMP06
Tier: Foundational
Outcome area: 3 · Internal controls, policies, procedures and process effectiveness
Deliverables: 5
Tools: 5 of 5

Comes before

3 services name this one as a prerequisite.

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