Spending and approvals policy

Spending and approvals policy

Planned: not yet written. Owner: Aaron Tushabe. Trigger: Aaron and Hillary agree the UGX approval bands, before Kyanja procurement starts.

Will be adapted from GitLab's Spending Company Money and Authorization Matrix (CC BY-SA 4.0).

What this page will cover:

• Approval matrix: for each type of transaction (purchase or supplier contract, customer agreement, payment release, write-off or credit note, grant or loan application, URA filing, owner withdrawal), who approves it at each UGX band. PROPOSED bands: below X, either owner; X to Y, either owner plus a note on the ERPNext document; above Y, both owners.
• No self-approval (PROPOSED): Hillary approves Aaron's spending and Aaron approves Hillary's. An owner never approves a transaction they benefit from.
• Quotes: 2 or 3 quotes depending on the band, attached in ERPNext. A signed agreement before work starts on site.
• Receipts and expense claims: an EFRIS fiscal receipt with the supplier's TIN wherever possible; a note when a receipt is missing.
• Payments: pay only real invoices, and phone to confirm any change of supplier bank details.
• Owner-paid spending: recorded against Owner's Capital (3110/3120).