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 [7] requires departments to confirm several tasks linked to AP and suppliers have been completed.

Detailed guidance on Month End: Supplier Statements procedure [8] is available.

Version History

Latest version update Jan 2025

Version Number	Issue Date	Comments
4.4	January 2025	Included paragraph regarding AP proformas into Section 2
4.3	July 2024	Sections 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.
4.2	Jan 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
4.1	Oct 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