Supplier Payment Checklist: Approval, Duplicates and Evidence

Before a bill joins the batch

Check supplier name, invoice reference and amount against the recorded bill. Search for the same reference already paid or awaiting payment. Use a delivery or service record to confirm that the business received what it is paying for.

Search for a duplicate invoiceEvidence: Supplier/reference search and payment historyOwner: Accounts preparer1
Match purchase and deliveryEvidence: Order, delivery note or service approvalOwner: Purchasing manager2
Apply supplier creditsEvidence: Credit note linked to the relevant billOwner: Accounts preparer3
Verify changed bank detailsEvidence: Independent confirmation through a known contactOwner: Authorised manager4
Approve amount and dateEvidence: Dated batch approval and cash availability checkOwner: Business signatory5

Control the exception list

Hold unsupported invoices, duplicate references and disputed quantities separately. A held invoice needs an owner and a resolution date so it does not disappear. A statement balance alone cannot settle a delivery dispute.

Avoid informal substitutions of bank details from an unexpected message. Establish the business's verification method in advance and retain the evidence of the confirmation.

After the payment is released

Match bank confirmations to the approved batch and allocate payments to invoices. Record partial payments so the remaining amount is visible. Compare rejected or returned transfers with the intended batch rather than marking every item paid.

Keep an approval snapshot, payment references and unresolved items together. This proposed control process should be adapted to the actual responsibilities and systems of your business.

Worked example

A credit note changes the approved amount

Illustrative batch: two valid bills of LKR 80,000 and LKR 45,000, less a LKR 7,500 approved supplier credit.

Gross batchAdd the valid unpaid bills.: LKR 125,000.00
Proposed net batchApply the confirmed credit.: LKR 117,500.00

Approve LKR 117,500 only after confirming which bill receives the credit and that the bank recipient is correct.

Frequently asked questions

Should we pay directly from supplier statements?

Use the statement to reconcile bills and payments. Verify the underlying invoices and approval evidence before forming a batch.

What if only one person handles accounts?

The owner can review the evidence and approve a dated batch. Record the review even when a full separation of duties is impractical.

Sources and limits

This operational checklist is not a fraud guarantee or permission for anyone to execute payments.

Finance Desk LK — current service scope
Current service boundaries. Confirm the work, exclusions and quotation in writing before an engagement begins.
Accessed: 2026-10-08

A supplier payment checklist before money leaves the bank