AD

Approval Matrix & Maker-Checker Governance

Enforce Tiered Authority Thresholds · Prohibit Self-Approval · Cancellation Multi-Tier Workflow · Automatic Reversal Guardrails

1. Company Profile 2. Sales & Pricing Policies 3. Finance & Tax 4. Approval Matrix 5. Late Penalties 6. Notifications

Maker-Checker Global Controls

Active Strict Mode

Prohibit Self-Approval (Strict Separation of Duties)

Creators of documents (Journal Vouchers, AR Credit Notes, Vendor Bills, PRs) are strictly blocked from approving or posting their own submissions.

Dual Signature Threshold for Payouts

Bank transfers and cheques above AED 100,000.00 mandate simultaneous digital sign-offs from Finance Controller and Managing Director.

Delegation of Financial Authority (DOFA) Matrix

Transaction Class Amount / Authority Threshold Primary Approver Role Secondary / Dual Approver Escalation SLA Status Actions
Purchase Requisition (Capex/Opex) Up to AED 50,000.00 Department Head — 24 Hours Active
Purchase Order (Contracted) AED 50,001.00 – 250,000.00 Procurement Director Finance Controller 48 Hours Active
High-Value Capex PO > AED 250,000.00 Managing Director / CEO Board Member 72 Hours Active
General Journal Voucher (JV) All Amounts Finance Controller (Kamran) — 24 Hours Active
Sales Payment Plan Discount Up to 1.50% Team Lead / Director Sales — 12 Hours Active
Sales Payment Plan Discount 1.51% – 3.50% Head of Sales (Fahad) — 24 Hours Active
Unit Cancellation (Rule E8) All Cancellation Cases 1. Head of Sales 2. Finance Controller → 3. MD 5 Business Days Active
Late Penalty / Fee Waiver Up to AED 10,000.00 Head of Sales Finance Controller 24 Hours Active