Value Proposition: Financial Authority Matrix DOA transforms approvals from scattered messages (WhatsApp/Email) into a documented decision system: it specifies who approves what and to what extent, covering Procurement Approval Limits, Payment Authorities, and JE Approvals, and produces a delivery pack (Policy + Matrix + Forms + Approval Log) suitable for closing, auditing, and tracking exceptions.

In 20 seconds: What will you receive?

• DOA Matrix: Authorities by type (PO/Contract/Payment/JE) + Financial limits + Approval levels.
• Financial Approval Policy summarized: Definitions, scope, delegation rules, and exception management.
• Company Authority Template (Forms): Standardized approval forms for each path (Purchasing/Payments/JEs).
• Procurement Approval Limits: Limit for each Role + When a committee/General Manager/owners are required.
• Payment Authorities: Separation of payment preparation from approval and execution (Release/Bank portal).
• JE Approval Authorities: Approval matrix for JEs by type (Accrual/Reclass/Manual) with mandatory limits/attachments.
• Approval Log + Exception Register: Archivable approval record + Exception log (Emergency/Override) with reason and approval.

CTA related to outputs: Receive DOA Matrix + Policy + Approval Forms + Logs as a single auditable delivery pack.

Suitable for

• Financial Controller: Wants to regulate approvals for purchases, payments, and entries before closing.
• AP / Treasury Lead: Seeks an approval path for payments (Payment Run) that reduces risks and leaves a trace (Evidence).
• Internal Audit / Compliance: Needs governance + approval record + testable exception mechanism.

Not suitable for

• A company that does not want to define financial limits or approval roles (everything “case-by-case”)—the impact of DOA will not be evident without clear decisions.
• Anyone looking for “full implementation within ERP” without involving their team in building roles/limits or system adjustments.

Without DOA / With DOA (Short Comparison)

Before Use: 5 Symptoms That Approvals Are “Not Testable”

• Purchasing occurs with inconsistent approvals (sometimes the department manager, sometimes the general manager) without clear limits.
• Payments are made without a retrievable approval record (no Approval log).
• Manual entries are posted without JE approval or supporting attachments.
• Emergency exceptions occur without recording the reason or who approved the exception.
• During audits: there is no single document explaining the Delegation of Authority and the approval path for each type of transaction.

Financial Authority Matrix DOA: Implementation Method (3 Steps Without Gaps)

Step 1: Preparation and Gathering Workflow and Limits

• Identify current approval cycles: Procurement → AP → Payments → Month-End JEs.
• Compile Org chart + actual Roles (Requester/Buyer/AP/Treasury/Controller/GM) + any committees (Procurement committee).
• Define the scope of limits: by (type of transaction + value of transaction + supplier/contract + entity/branch if applicable).

Step 2: Build DOA Matrix + Forms + Exception Rules

• Design a Matrix covering: PO/Contracts + Payments + Manual JEs + Credit notes/Write-off (if necessary).
• Define authorities “who requests? who reviews? who approves? who executes?” (Separation of Duties) for each path.
• Prepare Financial Approval Policy + Forms + Temporary delegation rules and absence management.

Step 3: Operate Approval Log + Audit Pack

• Apply the Matrix to the workflow (even if manually at first) and then link it to the ERP/Workflow when feasible.
• Run Approval log for PO/Payments/JEs + Exception register for emergency cases.
• Issue an approved version: Version + Sign-off + Pack index (ready for internal/external review).

Template Components (Clear Inventory)

1. Delegation of Authority Matrix (Master DOA)
   • Practical Purpose: To define “who approves what” based on transaction type, financial limit, and job level.
   • When Used: As a daily basis for all approvals + review upon structural changes.
   • Resulting Evidence: Approved DOA Matrix + Version/Sign-off.
2. Procurement Approval Limits
   • Practical Purpose: To regulate approval of PO/Contracts/Service orders (limits + levels + special cases).
   • When Used: Before issuing PO/signing a contract + when increasing value (Change order).
   • Resulting Evidence: PO/Contract approval form + documented approval decision.
3. Payment Approval & Release Rules
   • Practical Purpose: To separate payment preparation from approval and execution (Bank release) with limits based on value/type of payment.
   • When Used: During Payment run/emergency payments/sensitive vendor payments.
   • Resulting Evidence: Payment approval sheet + Bank release evidence + approved payment record.
4. JE Approval Matrix
   • Practical Purpose: To regulate manual entries (Manual JEs) and reclassifications/adjustments: who prepares? who reviews? who approves? and what are the mandatory attachments?
   • When Used: Month-End/Year-End + any non-automated JE during the month.
   • Resulting Evidence: JE approval form + JE log (Prepared/Reviewed/Approved) + supporting attachments.
5. Financial Approval Policy
   • Practical Purpose: To standardize rules: definitions, scope, SoD, temporary delegation, exception management, and evidence retention responsibilities.
   • When Used: As an official reference for the team + attached in audit files as needed.
   • Resulting Evidence: Approved Policy + Review/Amendment page (Policy change history).
6. Exception Register (Overriding & Emergency Approvals)
   • Practical Purpose: To document exceptions: why did it deviate from DOA? who approved? what is the compensating control?
   • When Used: In urgent cases/system failures/exceeding limits with special approval.
   • Resulting Evidence: Exception register (Open/Closed) + approval document + compensating procedure.
7. Approval Log & Audit Evidence Index
   • Practical Purpose: To convert approvals into archivable evidence: Log for each type of transaction + Evidence index linking PO/Payment/JE number to approval.
   • When Used: Monthly + upon any request from the auditor.
   • Resulting Evidence: Approval log + Evidence index + Sign-off for the period.

You will receive internally: Company Authority Template (Policy + Matrix) + archivable approval and exception logs.

What should be included in the delivery?

• 01-Policy: Financial approval policy (scope + definitions + SoD + delegation + exceptions + evidence retention responsibilities).
• 02-DOA Matrix: Authority matrix by transaction type (Procurement/Payments/JEs) + limits + levels.
• 03-Forms: Approval forms (PO/Contract approval) + (Payment approval) + (JE approval) + (Write-off/credit note if applicable).
• 04-Logs: Approval log for each path + JE log (Prepared/Reviewed/Approved) + approved payment record.
• 05-Exceptions: Exception register + exception attachments + compensating procedure.
• 06-Access/Roles: List of Roles and their tasks in the cycle (Requester/Reviewer/Approver/Releaser) + separation of duties.
• 07-Version & Sign-off: DOA/Policy version number + approval date + approvers + next review date.
• 08-Evidence Index: Evidence index showing where period approvals are stored and how to retrieve them (for archiving/auditing).

After Implementation (Two Key Points)

• Operational Outcome for the Team: Purchasing/Payments/Entries follow a consistent path (Prepare → Review → Approve → Release) with clear limits, reducing “exception approvals” and making decisions repeatable.
• Control/Audit Outcome: Traceability: for any PO/Payment/JE there is a trace of approval (Log + Form + Evidence) and an approved exception register, with Version and Sign-off for the version used in the period.

FAQ — Questions Before Purchase

Is DOA suitable for any company or just large companies?

It is suitable for any company as long as there are Roles and financial limits. The goal is not complexity; the goal is to have a limit and documented approval for each type of transaction.

Can it be implemented without ERP or Workflow system?

Yes. It can be operated manually through Forms + Approval log, and later transfer the same limits and roles to the ERP/Workflow.

Does it include procurement approval limits based on supplier/contract type?

Yes. Layers can be established: regular PO, service contracts, Change orders, sensitive purchases… each layer has a limit and approval path.

How are payment authorities managed practically?

With clear separation: payment preparation (AP) ≠ payment approval (Finance/Controller) ≠ execution/Release (Treasury/Bank portal), with limits based on payment value and type.

Does it include JE approval authorities (Manual JEs)?

Yes. Different types of entries (Accrual/Reclass/Adjustment) are distinguished, and it specifies who prepares, reviews, and approves, with mandatory supporting attachments based on type.

Can DOA be operated for multi-branch or entity companies?

Yes. A Matrix can be created at the group level and then customize limits/roles for each entity or branch based on the volume of transactions, with a separate Version if needed.

What is the minimum data required to get started?

Org chart or list of Roles + types of transactions (Procurement/Payments/JEs) + proposed financial limits + definition of who has actual signing/approval authority.

Is there a ready template for delivery to the auditor?

Yes: Policy + DOA Matrix + Approval logs + Exception register + Evidence index + Sign-off, as a single archivable and reviewable package.

Ready to establish approvals as traceable evidence instead of scattered decisions?

Outputs: Delegation of Authority Matrix + Financial Approval Policy + Logs + Exception Register with Version and Sign-off.