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BestPracticeFinancialProcesses:AccountsPayable2PwC175b(1)AccountsPayableObjectivesOrganisationPeopleProcessesControlsMeasuresInformationSystemsTomaximiseprocessingefficiencyToensureinvoicesareprocessedtoagreedtermsToensurepaymentsmadeonlywhendueandpayableToensureliabilitiesarefullyrecordedanddistributedcorrectlyToachieveeffectivebalancebetweenextendingcreditandmaintaininggoodrelationswithsuppliersTotakefulladvantageofopportunitiestorecoverVATCentralisedprocessingOutsourcingpotentialMaintainingsupplierdetailsProcessvouchersProcesspaymentsPeriodendprocessingandreportingAuthorisationrulesSystemaccesscontrolsUserproceduresValidationandmatchingrulesSpeedofprocessingsupplieramendmentsInvoicesprocessedInvoiceprocessingtimeNumberofpaymentsPeriodendclosuretimeInterfacebetweenAccountsPayableandotherrelatedprocessesSharedemployeeandsupplierdetailsSystemvalidationandapprovalchecksSupplierrelationsCreditorcontrolAccountsPayable-BestPracticeObjectives3PwC175b(1)AccountsPayable-Measures/CostdriversNumberofinvoicesreceivedpermonthNumberofsuppliersNumberofdifferenttermsandconditionsComplexityofauthorisationprocessProportionofinvoicesautomaticallymatchedwithPO'sNumberofsupplierqueriesProportionofinvoicesreceivedelectronicallyProportionofpaymentsmadeelectronicallyMedian16days90percentile49days90percentileMedian10percentileNumberofpurchaseinvoicesperFTEperannum15,0007,0003,000orlessCostperpurchaseinvoiceprocessed10percentileMedian90percentile£2£6£1710percentile6daysInvoiceprocessingtimeindaysCostdriversSource:statisticstakenfromBenchmarkingdatabase21January19974PwC175b(1)AccountsPayable-TrendsFromToSeparateAPmodulePaymentbychequeManualmatchingPerformedbyfinancedepartmentIntegratedsystemsElectronicpaymentOn-linematchingSharedServiceCentresoroutsourcedservices5PwC175b(1)AccountsPayable-CriticalSuccessFactorsTheseareasummaryofthekeybusinessrequirements,whichmustbemettoachievetheobjectives.SinglesupplierdatabaseStafftrainedinAPprocessandhaveclearrolesandresponsibilitiesPaymenttermsdefinedandagreedwithsupplierEffectivecommunicationandfeedbackmechanismsinplacetohandlequeriesEstablishandmaintaingoodsupplierrelationsProcessinplaceformonitoringthestatusofinvoicesandpaymentschedulesAPcalendarinplaceandcommunicatedtostaffAuthorisationlevelsandpaymenttermsheldonthesystemAutomatedworkflowtoroutedocumentstorelevantpersonnelwhenproblemsneedtoberesolvedForwardpaymentscheduletocashflowmanagementFlexiblematchingcriteria6PwC175b(1)AccountsPayable-Appendix1:IDEFProcessFlowThediagrambelowprovidesakeytotheprocessdiagramsusedinthisdocument.Process/activityControls(i.e.ProceduresStandardsRequirementsforrework)Output(i.e.InformationMaterial)Resources(i.e.PeopleFunctionsITsystemsMachines)Input(i.e.InformationMaterial)7PwC175b(1)AccountsPayable-Level0ContextDiagramGroup/Mgt.teamFixedAssetRegisterPurchasingGeneralLedgerSuppliers/EmployeesSupplier/EmployeeamendmentsInvoice/PaymentdetailsHumanResourcesCashManagementProjectAccountingAccountsPayable8PwC175b(1)AccountsPayable-Level1OverviewVoucherapprovedforpaymentNewperiodopenPaymentdetailsreadytoposttoGeneralLedgerPaymentandremittanceadviceVoucher:Invoice/expenseclaim/Creditnote/prepaymentrequestNotificationofchangesfromsupplieroremployeeMaintainsupplierdetailsAP1.1ProcessvouchersAP1.2ProcesspaymentsAP1.3PeriodendprocessingandreportingAP1.4VoucherprocessingproceduresAuthorisationrulesMatchingrulesSystemvalidationandapprovalchecksExceptionhandlingproceduresAPdeptAPsystemPOsystemSupplierRequisitionerBatchcontrolsAuthorisationrulesReportingguidelinesPostingcontrolsReconciliationproceduresPeriodendtimetableAPdeptAPsystemPaymentdeviceAuthorisedpersonnelAPAPSystemHRAuthorisationproceduresSystemaccesscontrolsUptodatesupplierrecordsVouchersfiledAPdeptAPsystemGLsystemManagementReportsEmployeejoinersandleaversdetailsMaintenancerequestApprovedvouchersreadytoposttoGeneralLedgerVoucherdetailsavailableon-lnetoFixedAssetsandProjectAccountingCancelledvouchersreversedoutofAPandfiledPaymentdetailsavailableon-linetocashmanagementPaymentcancelled9PwC175b(1)AccountsPayable-NotesMaintainSupplierDetailsBestPracticeFeaturesSharedsupplierdatabasewithPurchasing.Purchasingresponsibleforapprovingsuppliers(havingmadetherequiredchecks),agreeingtermsandconditionsandmaintaininggeneralandpurchasingrelatedsupplierdetailsonthedatabase,includingpaymentterms.AccountsPayableresponsibleformaintainingallpaymentrelatedsupplierdata,suchasbankdetails,paymentmethod,payeenameandaddress,paymentcontacts.SharedemployeedatabasewithHumanResources.EmployeedetailsaremaintainedbyHumanResources,butsufficientdetailsmustbeheldandmaintainedbyAccountsPayable,toallowpaymentofexpenses.Employeedetailsrequiredincludepaymentmethod,bankdetails,remittanceaddress,payeenameandemployeecostcentre.AccountsPayableshouldnothaveaccesstootherconfidentialemployeedata.Onepaymentaddressforeachvendor.Whereavendorprovidesgoodsorservicesfromanumberoflocations,theconsolidationofthepaymentprocessnotonlyreducesthenumberofp