Chapter 6a - Non-pay expenditure

The Non-Pay Expenditure section of the procedures manual provides guidance on:

Month End

It is best practice for departments to reconcile suppliers’ statements every month to ensure that they have recorded all invoices and credit notes taken. This process should be done regularly to ensure that operating results provide a true reflection of expenditure. The month end checklist requires departments to confirm several tasks linked to AP and suppliers have been completed.

Detailed guidance on Month End: Supplier Statements procedure is available.

Version History

Latest version update Jan 2025

Version NumberIssue DateComments
4.4January 2025Included paragraph regarding AP proformas into Section 2
4.3July 2024Sections 5.7 and 5.11 updated following Internal Audit report to ensure that transactions are approved by an appropriate member of staff that does not report to the cardholder.
4.2Jan 2023

Throughout the chapter:

  • Removal of all references to cheques, and the associated processes
  • Addition of Concur for staff expenses and removal of references to staff using CUFS
  • Removal of appendices: links to forms and contacts in body of FPM
  • Formatting/URL changes

Additionally

Section 1 (Suppliers – header changed to Supplier Database)

  • Updated to match current procedures regarding the Supplier database

Sections 4 (Foreign Currency) and 5 (Credit card procedures)

  • Updated to reflect current procedures, including use of Concur for credit card expenses

Section 7 (Petty Cash)

  • Moved from FPM Chapter 7, Cash and Banking
4.1Oct 2019

Updated IPO information in section 4.4: All IPO requests now go to Shared Services in the first instance.

Non-Standard Process’ IPO header sheet PDF link updated, and Word link added