A receiving report should be matched with the supplier invoice before a payment to the supplier is approved.

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A receiving report (also known as a delivery note or goods received note) is a document that confirms the receipt of goods or services from a supplier. It should be matched with the supplier invoice and purchase order to ensure that the quantity, quality, and prices of the goods or services received match the original order. This three-way matching process helps to prevent errors, overpayments, and fraud, and ensures that payments to suppliers are accurate and timely. Only after the receiving report has been properly matched and approved should a payment to the supplier be processed.

A Receiving Report Should Be Matched with the Supplier Invoice