Operational Guide — Procure-to-Pay Authorization

AA-PROC-P2P-REC — Procure-to-Pay Authorization
This artifact provides evidence that purchasing transactions are executed only with approved suppliers and for approved materials or services.

Minimum evidentiary expectations include:

Auditor focus: verification that purchasing does not bypass supplier qualification, ASL, or specification controls.

WIN-PROC-P2P-AUTHORIZE
Governs authorization and execution of procure-to-pay transactions.

Verify supplier approval status at time of purchase.
Confirm material or service specifications are approved.
Authorize and execute purchasing transactions.
Document purchasing activity in the system of record.

Control outcome: Purchasing activities are executed only with approved suppliers and approved requirements.

Authority resides in the applicable Family Pack. The AA and WIN above are reproduced verbatim for reference only and are maintained under formal change control in the Family Pack.

This Operational Guide is non-authoritative and provides execution guidance only. It does not modify, reinterpret, or replace governing documentation.

Process: Procure-to-Pay Authorization
Business Process Owner: Procurement / Finance
Primary Systems: ERP, Purchasing System, Supplier Management System
Applies When: A purchasing transaction is initiated and pending authorization

Operational Step Sequence

This sequence supports controlled authorization and execution of procure-to-pay transactions in alignment with the Family Pack.

  1. Initiate the purchasing transaction and reference the applicable purchase order or request.
  2. Verify the supplier is listed on the Approved Supplier List (ASL) at the time of purchase.
  3. Confirm that the material or service specifications are approved for procurement.
  4. Review the transaction for completeness and alignment with approved requirements.
  5. Obtain required authorization for the purchasing activity.
  6. Execute the purchasing transaction in the system of record.
  7. Ensure purchasing records are traceable to downstream receipt and financial records.
Operational Ownership & Change Flexibility:
The operational steps described above are owned by the Business Process Owner (BPO). These steps may be updated without formal change control, provided execution remains aligned with the intent and outcomes defined in the governing Family Pack.
Escalation:
Any purchasing transaction that cannot be verified against the ASL, approved specifications, or required authorization is escalated prior to execution.

Completion Criteria

Execution is complete when the purchasing transaction is authorized, executed with an approved supplier and approved specifications, documented in the system of record, and traceable to downstream records.