Actigy BPO · Finance and insurance
Three-way match exception matrix for accounts payable
Actigy BPO prepares three-way match exceptions for accounts payable teams. Use this matrix to compare the purchase order, receipt and invoice line, record the discrepancy and identify who can resolve it. Your finance team retains payment approval.
Free to use · No email required · Calculations stay in your browser
Make the assumptions visible
Check an invoice line against the receipt and purchase order
Start with the fictional example or enter your own planning assumptions. Use the Excel download for a multi-row record.
Check the initial worked example
A purchase order covers 100 units at 15.00. The supplier bills 100 units at 15.50, but only 92 accepted receipt units remain available for this invoice. With tolerances of zero units and 0.10 per unit, the eight-unit excess and 0.50 price difference require review. A valid partial invoice may be below both quantities. Purchasing and receiving resolve the evidence; finance retains payment release.
A repeatable method
How to use the worksheet
For AP managers and procure-to-pay teams that need a consistent way to hand invoice exceptions to receiving, purchasing or finance.
Download the editable workbookCompare the same line item, unit of measure and order version across all three records. Check prior invoices, credit notes and partial receipts.
Record the price and quantity differences separately. Identify the applicable company tolerance and its owner. Never set a tolerance merely to clear the queue.
Assign the next action to the person who controls the missing evidence. Keep payment status separate from exception status.
Illustrative · Not a client result
A second worked example
An order shows 100 units at $10 each. Receiving records 92. The invoice bills 100 at $10. The price agrees; eight units lack a matching receipt. Ask receiving to confirm the count. An $80 difference is an open question, not a saving or an instruction to reject the invoice.
Keep the decision with its owner
What this tool can establish
This general matrix does not identify every duplicate, decide whether an item is owed or change ERP tolerances. Prior bills, returns, tax, freight and credit notes may change the interpretation. Use the buyer’s approved controls.
Check the method
Sources and reuse
The examples and calculations are original Actigy BPO material. These sources explain the underlying workflow.
- Oracle Payables: two-, three- and four-way matching
- Oracle Financials: invoice tolerances and matching holds
Suggested citation: Actigy BPO, Three-way match exception matrix for accounts payable. Link to this page so readers can check the method and download the current version.
Published · Updated
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