WF-05 — Expense to Payment
Expense/invoice submitted → scan/OCR → coding & budget check → maker-checker approval → post → pay → reconcile. Owner: Finance Manager — Fatima Rashid · workflow definition v2.7 · effective 15 May 2026.
WF-05
FIN-02
Vouchers in flight
27
9 coding · 11 approval · 7 payment queue
Median submit → paid
3.4d
Target ≤ 5 bd (policy FIN-PAY-02)
Duplicates blocked (Jul)
3
Supplier + invoice no. + amount match
Returned for rework
5
▼ missing attachments most common
Payment failures open
1
IBAN mismatch — supplier notified
Process map — happy pathPublished v2.7Simulated 12 May 2026 · pass
Expense / invoice submitted→
Scan / OCR capture (evidence attached)→
Duplicate check→
Code — account · cost center · tax · budget→
Budget check→
Approve (maker-checker · SoD)→
Post to ledger→
Pay (payment run)→
Reconciled to bank statement
Voucher types in scope: JV / payment / contra / petty-cash, supplier bills, purchase vouchers, debit/credit notes and employee expense claims (FIN-02). Posted entries are immutable — corrections use reversal/adjustment, never edits.
Exception paths4 defined
Duplicate check→
Same supplier + invoice no. + amount found→
Blocked before posting — escalate to Finance Manager
Approve→
Checker rejects (coding / evidence gap)→
Returned to maker for rework — reason mandatory
Code / budget→
Supplier dispute raised (qty / price)→
On hold — dispute case until credit note / resolution
Pay→
Bank rejects (IBAN / account closed)→
Payment failed — reverse in-transit, correct beneficiary, re-queue
Owner & definition (§8.3 standard)WF-05 v2.7
- Owner
- Finance Manager — Fatima Rashid
- Version
- v2.7 · published 15 May 2026 by Vikram Nair (Config Admin)
- Trigger
- Expense claim or supplier invoice submitted (portal, email capture or manual voucher)
- Preconditions
- Supplier active with valid TRN · attachment/evidence present · submitter authenticated · budget period open
- States
- submitted · captured · coded · pending approval · approved · posted · paid · reconciled
- Terminal outcomes
- Reconciled Cancelled Rejected — duplicate
- Required evidence
- Source document image/PDF, OCR extraction record, coding (account, cost center, tax code), approval chain with SoD proof, posting reference, payment reference, bank statement line match
- Policy snapshot
- Approval limits resolve from authority snapshot at submission (AM-2026-06 §6.1); in-flight vouchers keep starting policy
Controls (Table 14, expanded)Authority matrix
| Control | Enforcement point | Evidence retained |
|---|---|---|
| Duplicate check | Capture + resubmission | Match key (supplier, invoice no., amount, date ± 5d), block/escalate record |
| Maker-checker | Approval gate | Maker ≠ checker enforced; both identities + timestamps on voucher |
| Segregation of duties | Whole lifecycle | Coder, approver, payer and reconciler must be distinct roles; violations blocked |
| Budget check | Coding gate | Budget line, committed vs available, override approval if exceeded (budgets) |
| Approval limits | Approval gate | Daniel Chen ≤ AED 10,000 · Fatima Rashid ≤ AED 250,000 · above: CFO route |
| Immutable posting | Post to ledger | Journal reference; corrections only by reversal (FIN-01) |
| Payment file integrity | Pay | Payment run ID, beneficiary IBAN masked AE07 03●● ●●●● ●●●● 0123 456, bank ack |
Exception paths & recoveryReasons mandatory
| Exception | Detection | Recovery | Owner |
|---|---|---|---|
| Duplicate invoice | Match on supplier + invoice no. + amount | Blocked before posting; Finance Manager reviews; genuine re-issue needs supplier credit-note trail | Fatima Rashid |
| Returned for rework | Checker rejection with reason | Maker corrects coding / attaches evidence, resubmits; approval chain restarts | Daniel Chen (maker) |
| Supplier dispute | Mismatch vs PO / delivery (see procurement match) | Voucher held; dispute case; resolved by credit note or corrected invoice | Procurement + Finance |
| Payment failure | Bank rejection file / ack timeout | Reverse in-transit entry, verify beneficiary via callback, re-queue next run | Treasury |
| Budget exceeded | Budget check at coding | Escalate for budget override approval or reclassify cost center | Cost-center owner |
Timers & escalation (§8.3)Business calendar: UAE · Mon–Fri
| Timer | Warning | Breach | Escalation |
|---|---|---|---|
| Capture → coded | 6 bh | 1 bd | Accountant queue → Daniel Chen reminder |
| Approval SLA | 1.5 bd | 2 bd | Checker reminder → Fatima Rashid → CFO digest |
| Payment run cut-off | Tue/Thu 14:00 | 15:00 | Missed cut-off rolls to next run; urgent needs FM approval |
| Reconciliation | 2 bd | 3 bd | Unmatched payment → recon workspace exception list |
| Dispute aging | 7 bd | 14 bd | Escalate to Finance Manager + supplier account review |
Screens involved5 screens
| Step | Screen | Primary role |
|---|---|---|
| Submit · capture · code · approve | Payables & Vouchers | Employee / Accountant / Approver |
| Budget check | Budgets & Cost Centers | Accountant / Cost-center owner |
| Post to ledger | Journal Editor · General Ledger | Accountant |
| Reconcile | Bank Reconciliation | Treasury / Accountant |
| Vendor-side submission | Vendor Portal | Supplier (GulfTech Facilities LLC) |
Worked instance — GulfTech invoice PV-2026-1187Reconciled 16 Jul
- 08 Jul 2026 10:31Trigger — invoice submitted
- 08 Jul 2026 10:32OCR capture + duplicate check passed
- 08 Jul 2026 14:05Coded and budget-checked
- 09 Jul 2026 09:18Approved — maker-checker
- 09 Jul 2026 09:19Posted
- 14 Jul 2026 15:00Paid — payment run
- 16 Jul 2026 08:40Terminal — reconciled
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 (§8.2 Table 14, §8.3, FIN-02) · Covers: WF-05, FIN-02.