‭ ontrolling the delivery of services‬ C ‭As far as the services provided quantitatively‬‭measurable such‬‭as the‬ ‭maintenance of machines by third parties, an official who is outside the‬ ‭c ommercial contact with the supplier concerned and who is also not involved in‬ ‭payment can be instructed to keep a record of the scope of the service, in this‬ ‭c ase number and duration of technician visits. As the quantitative measurability‬ ‭decreases, the emphasis shifts more to one‬‭quantitative assessment of the‬ ‭results,‬‭as well as when certain facts are established that indicate that the service‬ ‭in question has indeed taken place. It's more or less arbitrary nature of such‬ ‭judgment making makes it desirable authority‬‭to approve in‬‭such cases to be‬ ‭reserved for officials who, on the basis of their functional and hierarchical position‬ ‭in the organization, may be assumed to have the relevant services an‬‭independent‬ ‭and expert opinion will‬‭feel. It is recommended to set up a competency table to‬ ‭make it clear who is responsible for what.‬ ‭The receipt and checking of invoices‬ ‭ he handling of invoices, where support is provided by an automated system‬ T ‭Based on the assumption that the entire purchasing process is carried out through‬ ‭an automated‬‭system is‬‭supported,‬‭Received purchase invoices can be entered‬ ‭directly, after which the necessary checks are automatically carried out‬‭. In‬ ‭c onnection with the neutral position that the financial administration occupies, it is‬ ‭preferable to designate this department for entering the invoice data. This‬ ‭department serves on behalf of the central management‬‭independent‬‭from the‬ ‭buyer to‬‭determine that the company receives what it is entitled to and does not‬ ‭pay more than it is obligated to‬‭. If the invoice is‬‭found to be correct, it will be‬ ‭accepted by the system, after which the relevant data will be entered automatically‬ ‭in the general ledger and accounts payable administration becomebooked‬‭. If that‬ ‭turns out to be the case, billing‬‭information on‬‭the corresponding order, receipt or‬ ‭inspection data to‬‭differ‬‭, the appropriate officials must be involved, who must‬ ‭decide whether the invoice can still be accepted or whether action must be taken.‬ ‭ anual handling of purchase invoices‬‭Invoice‬ M ‭inspectors must in any case have:‬ ‭-‬ ‭Copies of all order forms sent;‬ ‭-‬ ‭(Photocopies of) the order confirmations received from suppliers;‬ ‭-‬ ‭Goods receipt notices;‬ ‭-‬ ‭Inspection reports (if necessary), or automated records of these documents.‬ ‭ ince those who carry out invoice checks can also make mistakes or commit‬ S ‭fraud - for example by increasing invoice amounts or inserting new invoices - it is‬ ‭desirable to check this, especially in risky situations. This can best be done by‬ ‭c omparing the amounts determined by the inspectors with those of the incoming‬ ‭invoice register and having the differences analyzed, assessed and approved or‬ ‭not approved by a supervisory and authorized function. In this context, notification‬ ‭must be made to the relevant budget holder.‬