Purchases and Payables
Purchases of Goods and Services
- Produce reports of large purchases of goods and services.
- Produce reports of purchases of materials or services for each month of the entire year.
- Compare purchase orders to accounts payable data
- Review purchase orders by specific buyers.
- Identify purchasing policy violations, departmental spending patterns, and rate of expense reimbursements to employees and possible duplicate payments.
- Identify purchases made in excess of contractual requirements
- Identify orders not cancelled when the requirements of the contract were cancelled, to ensure that orders were not placed for materials that are no longer needed
- Classify orders that are late by various criteria, to determine if vendors are consistently late in meeting delivery dates and to determine the cause
- Compare data on separate files to identify goods received but not invoiced, goods invoiced but not received or discrepancies between purchase orders, receiving documents and supplier invoices.
- Produce reports of new suppliers.
- Produce reports of entries from unusual sources.
Payments for Goods and Services
- Produce reports of large or unusual payments.
- Produce reports of duplicate payments.
- Produce reports of the volume and amount of payments per period.
- Test accumulation of cash disbursements.
Accounts Payable
- Ageing of payable balances.
- Produce reports of debit balances.
- Produce reports of large or old suspense items.
- Test accumulation of payable balances.
- Produce reports of unusual purchase prices or large purchase variances.
- Produce reports of balances with no scheduled payment date.
- Produce reports of new suppliers.
- Produce reports of entries from unusual sources.
- Search for unrecorded liabilities.
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