Verify the supplier and purchase order first, then compare line items, units, quantities, and prices against the documented receipts. Classify the discrepancy, assign an owner, and retain evidence of how it was resolved.
Start with the document context
An apparently incorrect invoice may belong to another order. Check the supplier, purchase order, project, and dates. If an invoice covers several orders or deliveries, split the review into the relevant parts.
Check for an existing invoice using the supplier, invoice number, and amount. A minor typing variation does not necessarily represent a new document. Retain the original document throughout the review.
Separate quantity differences from price differences
For quantities, check field receipts, additional shipments, shortages, and returns. For prices, compare the purchase order, discounts, unit prices, and extra charges. Different people may need to resolve each type of issue.
The total alone is not enough. A higher price and a lower quantity can offset one another. Check the line items and review separate charges, such as freight, on their own terms.
Example: ten additional units on an invoice
Suppose 70 units were received at an agreed price of $168 per unit, but the invoice lists 80 units. The difference is ten units, or $1,680 before any other charges. This is an illustrative calculation.
Check for another delivery or an unrecorded ticket. If the discrepancy remains unexplained, request a supplier correction through the company's process. Do not invent a receipt quantity simply to clear the alert.
Assign an owner and a review date
For each discrepancy, record its type, amount or quantity, supporting documents, owner, and next review date. A status of sent to supplier is incomplete without someone responsible for the follow-up.
Separate the investigation status from payment approval. Closing a conversation is not the same as approving a business transaction. Follow the company's permissions and procedures; this is an operational guide, while billing terms depend on the relevant agreements.
- What exactly differs?
- Which documents were compared?
- Who can verify the quantity or price?
- What information is still needed for a decision?
- When will the issue be reviewed again?
Close with supporting evidence and improve the source process
Retain a corrected document or a documented explanation and link it to the original investigation. If the change affects an order balance or an expense, check that the project view updates consistently as well.
Review recurring causes periodically. Unit discrepancies may indicate an unclear item catalog; missing documents may point to an undefined receiving step. Resolving today's issue can then improve the next transaction too.
Invoice discrepancy decision worksheet
This worksheet is a suggested team workflow, not an automatic approval rule. Choose the row that describes the exception, link the supporting documents, and name the person responsible for completing the evidence. Your own authorization rules and procedures determine variance thresholds and payment approval.
This worksheet was written for this guide. The sources explain matching a PO, receipt, and invoice; they do not define your organization's approval authority.
| Exception | Evidence to check | Suggested reviewer | Documented next step |
|---|---|---|---|
| Missing delivery receipt | PO number, delivery date, and jobsite receiving record | Jobsite receiver | Locate the receipt or record that receipt evidence is still missing; keep the exception open |
| Billed quantity exceeds received quantity | Cumulative receipts less returns, compared with quantities billed to date | Receiving and purchasing owners | Check for another delivery or earlier invoice; request clarification for the unsupported quantity |
| Unit price differs from the PO | Approved PO, supplier quote, and documented price change if one exists | Purchasing owner | Record agreed and billed prices, then attach the basis for accepting or correcting the difference |
| Packs billed against units ordered | Item specification and supplier-confirmed units per pack | Purchasing and receiving | Convert to one common unit using the documented ratio; do not add quantities until units are verified |
| Possible duplicate invoice | Supplier, invoice number, document version, and existing invoice links | Accounts payable reviewer | Flag the possible duplicate and compare the source; retain the link and decision without deleting evidence |
Further reading: Kojo — invoice reconciliation in construction · Autodesk — connecting invoices, POs, and budget
One discrepancy, two possible findings
Return to the fictional example: receipts show 70 units, the invoice bills 80, and the unit price is $168. The 10-unit difference represents $1,680 to investigate; it is not a verified saving.
If another receipt for 10 units is found, verify that it belongs to the same PO and that the units were not billed before. Recheck the match after linking the evidence. If no additional receipt is found, keep 10 units under review and record the clarification requested. In both cases, approval remains a separate decision from completing the documents.
A case record to copy for the next exception
- Case reference: ___ | Project: ___ | PO: ___ | Invoice: ___ | Receipts: ___
- Difference and unit: ___ | Verified so far: ___ | Missing evidence: ___ | Owner: ___ | Review date: ___
- Decision and authorized approver: ___ | Decision evidence: ___ | Closed on: ___
For your demo, prepare a sample scenario without sensitive information: what was ordered, received, and billed. We will review how the workflow fits your team and projects.
Book an invoice workflow demoFrequently asked questions
Does every discrepancy mean the supplier made a mistake?
No. A missing document, another shipment, a different unit of measure, or an agreed billing term may explain a difference. Investigate the context before classifying it as an error.
Can an investigation close without a corrected document?
If the difference has been explained and approved through the company's process, retain the explanation and approval. If the document itself is incorrect, arrange the appropriate correction; simply deleting an alert is not a resolution.
Keep reading
Three-Way Matching: Purchase Orders, Delivery Tickets and Invoices →
Construction Budget vs. Actual: What to Review Throughout a Project →