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Procedures and organisation

Set out who does what, who approves and on which document, then keep the manual up to date.

This is the work done for the subsidiary described under References: a manual of more than 40 procedures across 8 cycles, written in full by the founder, with flowcharts and control points. The method always starts from what people actually do (requests, approvals, payments, filing) before proposing changes.

What the engagement covers

  • Procedures manuals

    Drafting or overhaul of administrative, financial and accounting procedures: actors, steps, supporting documents, deadlines and controls at each step.

  • Approval workflows

    Structuring of delegation thresholds and approval chains: who commits, who verifies, who authorises, who pays.

  • Organisation of the function

    Job descriptions for the administrative and financial function, task allocation and absence cover.

  • Audit trail

    Numbering, filing and archiving rules, so that every entry can be traced to its supporting document.

Approval workflow and segregation of duties Three responsibility lanes (operations, accounting, management) and a numbered five-step path from request to archiving. OPERATIONS ACCOUNTING MANAGEMENT 12345 Request Verification Approval Authorisation Archiving supporting document document checks delegated thresholds above threshold audit trail No one approves their own request: segregation of duties is built into the workflow, not added afterwards. Approval workflow and segregation of dutiesThe five steps of the workflow, from request to archiving, each tied to its lane of responsibility.OPERATIONSRequestsupporting document1ACCOUNTINGVerificationdocument checks2ACCOUNTINGApprovaldelegated thresholds3MANAGEMENTAuthorisationabove threshold4ACCOUNTINGArchivingaudit trail5No one approves their own request:segregation of duties is built into theworkflow, not added afterwards.
A typical approval workflow, as formalised in a procedures manual.

Approach

1 · As-is review
Processes to cover, interviews and observation: procedures first describe how things actually work, exceptions included.
2 · Drafting and approval
Drafting in short cycles, review by the staff concerned, management decisions on control points.
3 · Roll-out
Presentation to staff, support during the first weeks of use and a schedule for updating the manual.

Typical deliverables

  • Procedures manual

    The full document, organised by cycle, with a one-page flowchart for each key process: people, steps, thresholds and documents.

  • Job descriptions

    Responsibilities within the finance and administration function, consistent with the manual.

  • Filing and archiving plan

    How documents are numbered, filed and kept, so that a third party can follow the audit trail.

Start from how you work now.

Internal memos, approval spreadsheets, unwritten habits: whatever already exists is the starting point.

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