Checking supplier invoices before payment and currency conversion

F1: 40 bags invoiced, 38 received. Amount payable: 38 x 12.50 = USD 475, i.e. 475 x 2,850 = CDF 1,353,750. Request a credit note of USD 25 or a corrected invoice (or pay USD 500 only after receipt and a new GRN for the 2 bags). Payment: less than USD 500, cash possible, transfer preferable.

F2: invoice of 2,052,000 / 2,850 = USD 720; price invoiced 1,026 / 2,850 = USD 0.36 per form instead of USD 0.35 on the PO. Payable at the PO price: USD 700 = CDF 1,995,000; overcharge of CDF 57,000 (USD 20). Request a corrected invoice before payment. Payment by transfer (more than USD 500).

F5: 3 nights x 2 rooms x 60 = USD 360, consistent with the mission order and the certificate: USD 360 = CDF 1,026,000. Payment in cash possible, or by transfer.

Total payable (after correction of F1 and F2): 475 + 700 + 360 = USD 1,535, i.e. 1,353,750 + 1,995,000 + 1,026,000 = CDF 4,374,750 (check: 1,535 x 2,850 = 4,374,750).

F3: three POs on the same day, same supplier, same items, consecutive invoice numbers: 480 + 470 + 495 = USD 1,445. This is splitting: the overall purchase exceeds USD 1,000 and required three quotations (rule 2). Each invoice is just under USD 500, which also allows a cash payment that is prohibited for USD 1,445 (rule 3). Action: do not pay, put on hold, inform the finance officer or manager, ask the requester for an explanation through the line management; any payment will be made by transfer after regularisation (documented waiver or new procedure).

F4: (1) the PO and the GRN are signed by the same person (rule 5), so nobody independently checked the repair; (2) the bank account on the invoice, 00412-7788-03, is that of driver Patrick B. in the payroll file: possible conflict of interest or fictitious supplier; (3) USD 850 for a repair, a single quotation: acceptable below USD 1,000, but to be checked. Action: do not pay; say nothing to the logistician, the driver or the garage; report in writing to the administration and finance manager or through the whistleblowing channel (rule 6), attaching the copies; keep the originals. The verification (supplier record, actual condition of the vehicle, existence of the garage) is a matter for management, not for the assistant.

Amount put on hold: 1,445 + 850 = USD 2,295.

• Document number, date, supplier name and bank details matching the validated supplier record.
• References attached: PO-121, GRN of 09/10, original corrected invoice (and the cancelled initial invoice).
• Amount in the invoice currency (CDF 1,995,000), rate applied (2,850) and equivalent value (USD 700).
• Coding: expense account (supplies or printing), project, budget line, donor.
• Payment method: transfer, transfer order number.
• Signatures: prepared by, checked by, approved by (different people, according to the delegation of authority table).
• "Paid" stamp placed on the invoice after payment to prevent double payment.

Example: "Subject: Invoice of 09/10, purchase order PO-121. Dear Sir or Madam, we have received the 2,000 registration forms ordered, thank you. Your invoice shows a price of CDF 1,026 per form, i.e. CDF 2,052,000. Purchase order PO-121, which you accepted, sets the price at USD 0.35 per form, i.e. USD 700 (CDF 1,995,000 at the rate of CDF 2,850). We would be grateful if you could send us a corrected invoice for this amount; payment will be made by transfer as soon as it is received. Best regards, [Name], Finance Department."