1. Sorting Mail Route to the appropriate Is it Inter-department
person or section of
A/P
Mail received
Throw away junk
mail
yes no
Sort out groups of 5 or more
of the same vendor
to speed the process
Sort into the groups A-F,
G-N, O-Z. Each team is
assigned a letter group.
Start opening
mail process

2. is the invoice ‘special’?
Opening Mail
Is the invoice being
returned with a
form one letter?
Is the date over 35
days past due?
Copy the
invoice
if needed
Correct the date
in previous
audit box
Staple copy
to back
Expedite to
auditors
Open mail
yes
Forward to
Vendor Relations
yes no no
‘Special’ invoices include invoices for animals, hay, gas, alfalfa, milk, and alcohol
Is there a
PO?
Is it a vendor
statement ? no
yes
Forward to
Vendor Relations
yes no
Is it a check?
Highlight PO
Place form
one in
auditing section
yes
Forward to
Cash Management
with envelope no
Is the PO
incorrect?
yes
Stamp invoice
with audit
box
Type form
one letter
Staple form
one on top
of invoice
Is it a vendor
address change?
yes
Forward to
Purchasing no
Is at least 10
dollars saved or
is the invoice ‘special’? no
Check and
highlight
terms
yes
Copy invoice
if needed
Stamp invoice
with audit
box
Was invoice paid
by credit card? Is the
total zero?
Was invoice paid
by credit card? Is the
total zero?
yes
Throw invoice
away no
Expedite to
auditors
Stamp invoice
with ‘Special
Handling’ stamp
Was an invoice
copy sent? no no
Copy the
original
Is it a returned
form other than a
form one?
yes
Forward to
Vendor Relations
yes no
Was extra
detail sent?
Staple copy to
back of
original
Stamp original
with audit
box
yes
Stamp original
with ‘Detailed
Attached’ stamp
Note: If the invoice is more than one page, the last
page is stapled on top of the others and then stamped
with an audit box. The PO and terms must be on the
final page and highlighted as well. Copies and originals
are first stapled separately and then stapled together no
Start
alphabetizing
process
Count the
invoice
Staple detail to
back of original,
then staple copy

3. multiple invoices with
Alphabetizing
Are there
multiple invoices with
the same vendor?
Alphabetize by
vendor
Begin
yes
Sort those
invoices by
purchase order no
Bind each letter
of the alphabet
together
Bind each section
of letters
together in a
group
Put group on
AP Audit
shelf
Attach sheet with team
& date the group
is supposed to be put
on the AP Audit shelf