Approval Matrix Builder
Set purchasing approval limits by role, category and site, then test who has to approve any purchase. The same page checks staff for segregation-of-duties conflicts, flags split POs, and produces a delegation of authority (DoA) policy your auditors can sign off.
- Role × category matrix
- SoD conflict check
- Split-PO detection
- Policy PDF
Test a purchase
Who must approve
- Regional Ops Director
- IT Director
$4,800 of it hardware & software needs Regional Ops Director, plus IT Director.
- Roles
- 5
- SoD conflicts
- 5
- Possible splits
- 2
01Roles & limits
- $
- $
- $
- $
02Category rules
03Delegation of authority matrix
| Role | Catalog supplies (on contract) | Off-catalog purchases50% limits · + Procurement | Capital equipment50% limits · no site approval · + Finance (capex review) | IT hardware & software+ IT Director | Services & contractors+ Procurement | Regulated items+ Compliance Officer |
|---|---|---|---|---|---|---|
| Site Managersite | Up to $2,500 | Up to $1,250 | Not authorised | Up to $2,500 | Up to $2,500 | Up to $2,500 |
| Regional Ops Directorregional | Up to $15,000 | Up to $7,500 | Up to $7,500 | Up to $15,000 | Up to $15,000 | Up to $15,000 |
| VP Operationscentral | Up to $50,000 | Up to $25,000 | Up to $25,000 | Up to $50,000 | Up to $50,000 | Up to $50,000 |
| CFOcentral | Up to $250,000 | Up to $125,000 | Up to $125,000 | Up to $250,000 | Up to $250,000 | Up to $250,000 |
| CEO / Boardcentral | No limit | No limit | No limit | No limit | No limit | No limit |
04Segregation of duties
| Person | Request | Approve PO | Vendors | Receive | Approve inv. | Pay | |
|---|---|---|---|---|---|---|---|
- highMaya Ortiz (Site Manager) can raise requisitions and approve POs. Could approve their own purchase requests.
- highDev Patel (Site Manager) can receive goods and approve invoices. Could confirm a delivery that never arrived and approve the bill.
- highChris Romero (VP Operations) can create or edit vendors and release payments. Could create a fictitious vendor and pay it.
- mediumJordan Lee (VP Operations) can create or edit vendors and approve POs. Could set up a vendor and direct purchases to it.
- mediumPriya Shah (CFO) can approve POs and release payments. Controls both the commitment and the payment.
05Split-PO check
Paste recent POs as date, vendor, requester, amount. Flags POs just under a limit, and runs of POs to one vendor by one requester within 7 days that add up to more than a limit.
10 POs read. Nothing is uploaded.
Likely splits · 2
Sam Whitaker → BrightTech IT: 2 POs totalling $29,050
Each is under the Regional Ops Director limit of $15,000; together they exceed it. 09-12 $14,850 · 09-15 $14,200
Maya Ortiz → Metro Facility Parts: 3 POs totalling $6,620
Each is under the Site Manager limit of $2,500; together they exceed it. 09-02 $2,380 · 09-03 $2,290 · 09-04 $1,950
Just under a limit · 6
- 2026-09-02 · Metro Facility Parts · Maya Ortiz$2,380 / $2,500
- 2026-09-03 · Metro Facility Parts · Maya Ortiz$2,290 / $2,500
- 2026-09-12 · BrightTech IT · Sam Whitaker$14,850 / $15,000
- 2026-09-15 · BrightTech IT · Sam Whitaker$14,200 / $15,000
- 2026-09-22 · Coastal Foodservice · Dev Patel$2,460 / $2,500
- 2026-09-29 · Apex Kitchen Equipment · Jordan Lee$48,900 / $50,000
Share links include roles, limits and categories only, not people or POs.
5 roles · 6 categories · 5 conflicts
A delegation of authority on paper is only a guideline. Built into the purchasing system, it is enforced.
Bollard routes every requisition through this matrix automatically by amount, category and site, blocks self-approval, and flags split POs before they are sent, with an audit trail for every decision.
Method
How approval routing is worked out
Roles are sorted by limit. For a purchase in a given category, each role’s limit is scaled by the category percentage; site-level roles are excluded where the category doesn’t allow site approval. The approver is the lowest remaining role whose limit covers the amount, plus the category’s specialist if there is one.
Segregation of duties is checked against six standard incompatible pairs, from creating vendors and releasing payments (high risk) to approving invoices and releasing payments (medium).
Split POs are runs of POs to one vendor by one requester within seven days, each below a role limit but together above it. POs within 10% under a limit are listed separately.
From one site to every site
An approval policy is only effective when the purchasing system applies it to every requisition.
In Bollard, this matrix drives approval routing at every site. Requisitions go to the right approvers automatically, self-approval is blocked, and split purchases are flagged before POs are sent.
- Approval routing by amount, category and site
- Specialist approvers for IT, capex and regulated items
- Self-approval and SoD conflicts blocked
- Complete audit trail for every approval
Questions
Frequently asked
What is a delegation of authority matrix?+
A table showing who in the organisation can approve which purchases, and up to what amount. It usually varies by role (site manager, director, CFO) and by spend category, with stricter rules for capital equipment, IT and regulated items.
Why do categories have different limits?+
Some purchases carry more risk than their dollar value suggests. Capital equipment has long-term budget impact, off-contract buying undermines negotiated prices, and IT or regulated items need specialist review. Category rules can reduce limits, add a specialist approver, or keep approval away from site level.
What is segregation of duties in purchasing?+
Making sure no single person controls a whole transaction. The classic conflicts are creating a vendor and paying it, approving your own requisition, and confirming a delivery while also approving its invoice. Auditors test for them because they make fraud and error much easier.
What is PO splitting?+
Breaking one purchase into several smaller POs so each stays under the requester’s approval limit. This tool flags runs of POs to the same vendor by the same requester within a week that add up to more than a limit, and individual POs that sit just under one.
Should every level approve, or only the final approver?+
Both models are common. Single-approver routing is faster; hierarchical routing, where each level up to the final approver signs off, gives more oversight. Use the toggle to compare how each affects the approval chain.
Is my data uploaded?+
No. Everything runs in your browser. Share links contain the roles, limits and categories only, not names or POs.
Related tools
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- Cost per Purchase Order CalculatorAdd up the people-time behind each PO, from request to payment, and compare with benchmarks.
- Purchase Order GeneratorCreate a PO with ship-to sites, pack sizes, cost centres and approval lines, then download a PDF.
- Duplicate Invoice CheckerFuzzy-match invoices by number, amount, date and vendor to find duplicate payments.
Free tools
Calculators and document builders for organisations that buy across many sites.
Runs in your browser
I. Spend & Leakage
II. Purchasing Documents
III. Inventory & Stock
IV. Governance & Controls
Free tools, no sign-up. Your figures are processed in your browser and are not uploaded to a server unless you ask us to email you a result. Results are estimates for planning and do not constitute financial, legal or tax advice.