Approval of expenditure should be captured and documented and flied along with the supporting documents. The approval could be captured electronically or written onto the invoice or a payment voucher. This provides a much clearer audit trail of the approval process. Approval should be given for the amount to be paid, the payee, the invoice or document number, and the relevant accounting codes (expenditure category and project code).

[joereddington]

(Whole line from the spreadsheet because this is a little confusing)

Report: All cheques or online payments require 2 signatories to sign/approve.The signature on the cheque or action of making an online payment (which requires two bank signatories) are also the formal approval process of the expenditure.

Recommendation: Approval of expenditure should be captured and documented and flied along with the supporting documents. The approval could be captured electronically or written onto the invoice or a payment voucher. This provides a much clearer audit trail of the approval process. Approval should be given for the amount to be paid, the payee, the invoice or document number, and the relevant accounting codes (expenditure category and project code).

The issue appears to be that currently I'm showing that I approve a payment by putting it in Unity, and trustees are showing they approve it by, well, approving the payment in unity. Ideally there would be a separate step for this.

[joereddington]

I'm inclined to push back on this. It's less than obvious to me how it helps...