AW-10 — Purchase Requisition, Receipt and Invoice Matching

1. Purpose and scope

Purpose. To ensure that IoL obtains goods and services through the institution's approved route, within budget and delegation, with the requester, approver and receiver separated, and with a goods-received record that supports payment, asset registration and, where relevant, the valuation of an in-kind contribution.

Scope statement. This procedure manages IoL purchasing from the identification of a need to the confirmation of receipt and the release of the invoice for matching, using MBRU's procurement system.

Applies to. All purchases of goods, services, software, subscriptions and equipment charged to an IoL cost centre, including simulation consumables and equipment, external-facilitator services where procured rather than appointed, and event-related purchases routed through procurement.

Does not apply to. Payment of appointed adjunct or external faculty, which follows AW-08 and AW-11; expense claims and travel, AW-11; contracts requiring legal review, which pass through AW-23 before a purchase order is raised; institutional procurement policy, supplier onboarding and payment execution, which are MBRU's.

2. Trigger, boundary and interfaces

3. Roles and accountability

Process owner. IoL Operations Manager or equivalent [IoL to confirm].

[CONTROL] Segregation. The requester does not approve. The approver does not confirm receipt. The receiver does not release payment. Where IoL is too small to separate all three, the minimum separation is requester versus receiver, with the approver at the next level up.

4. Procedure

1. Identify the need and check existing provision. Before raising a requisition, confirm the item is not already held (AW-13 asset register), not covered by an existing contract, and not available through an institutional framework agreement.

2. Raise the requisition in the procurement system. Specification, quantity, estimated value, cost centre, budget line, required date, and whether a contract will be needed (route to AW-23 if so). [CONTROL] No purchase is initiated outside the system; verbal or email orders are not IoL purchases.

3. Confirm budget. The budget holder confirms the line has capacity for the current financial year. Decision point. If not, the request is deferred, re-scoped, or escalated to AW-02 for a virement.

4. Approve within delegation. The approver at the level set in AW-05 for the value band approves or returns with reasons. [CONTROL] Splitting a purchase to stay under a delegation threshold is a policy breach and is reported through AW-24.

5. MBRU Procurement selects the supplier and raises the purchase order. IoL supplies any technical evaluation required. Sole-source justifications are written by the requester and approved by the budget holder before submission.

6. Receive. The receiver checks quantity, condition and specification against the purchase order, records the goods-received note in the system on the day of receipt, and reports discrepancies to Procurement within 2 working days. [CONTROL] Receipt is recorded by a person other than the requester wherever practicable.

7. Register the asset where applicable. Items above the asset threshold [IoL to confirm] or of a controlled type (simulation manikins, AV, IT hardware) are entered in the AW-13 register with location and custodian before they enter use.

8. Record in-kind valuation where applicable. Where the item is provided by an external partner free or below market price, the receiver records the supplier's stated value and the basis (invoice at zero, list price, independent valuation), and the budget holder confirms it. The record is handed to WF-24. [CONTROL] No valuation is recorded without a documented basis; an estimate without a source is not a valuation.

9. Match the invoice. Finance matches invoice, purchase order and goods-received note. Mismatches are returned to the receiver for resolution within the service standard. Release to AW-11 for payment.

10. Close. The requisition is closed in the system. Renewal dates for subscriptions and maintenance are entered in the AW-25 calendar.

Exception routes. Emergency purchase (safety, learner-facing outage): the process owner may authorise a purchase ahead of the requisition, with the requisition raised within 2 working days and the emergency recorded. Supplier failure after order: Procurement leads; IoL records the impact for AW-06.

5. Service standards

6. Records, retention and controls

Key controls. (1) Every purchase has a system requisition before commitment. (2) Requester, approver and receiver are distinct. (3) Approval matches the AW-05 delegation for the value. (4) No purchase splitting. (5) Goods-received note precedes invoice release. (6) In-kind valuations carry a documented basis.

OBEF touchpoint capture rule. The in-kind valuation is recorded at receipt, by the receiver, with its basis. It is not reconstructed at OBEF submission time. Appendix B of the OBEF guide allows the Ministry to demand audit reports, independent valuations or formal market valuations for KPI 3.4.

7. Performance measures

8. Change control