Expense Procedure

Standard protocol for commitment and settlement

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1

Need Expression

The department or manager formulates a need (purchase, service, mission...).

  • An expense request is drafted.
  • Required Document: Expense Commitment Request.
2

Budget Verification

The finance department analyzes the request:

Is the expense planned in the budget?
Are funds available?
Compliant Rejected Postponed / Adjusted
3

Hierarchical Validation

The validator changes depending on the expense amount:

Expense Type Validator
Small expense General Secretary / Treasurer
Medium expense President
Major expense Executive Bureau or Council
Key Principle: Segregation of Duties

Requester Validator Payer.

4

Commitment

  • The expense is officially committed.
  • A unique number is assigned to the file.
  • The supplier is contacted to place the order.
5

Realization & Reception

Delivery of goods or execution of service.
Compliance check (Quality/Quantity).
Document: Delivery Note or Reception Report.
6

Payment

Final disbursement phase:

  1. Receipt of supplier invoice.
  2. Final verification (Reconciliation Order / Delivery / Invoice).
  3. Payment (Check, Transfer, Mobile Money).
Mandatory Supporting Documents:
Validated Request
Original Invoice
Delivery Note / Report
Proof of Payment
7

Accounting & Archiving

Accounting Entry

Digital & Physical Filing

Audit Availability

Simplified Flow
Need Expression Budget Validation Payment Accounting