Template
Approval Authority Matrix
What this is: A written spending, refund, and purchase limit for every role in the business.
| Role | Expense Approval Limit | Refund Approval Limit | Purchase Approval Limit | Escalates To |
|---|---|---|---|---|
| Frontline Staff | ₦ | ₦ | ₦ | Supervisor |
| Supervisor | ₦ | ₦ | ₦ | Manager/CEO |
| Manager/CEO | ₦ | ₦ | ₦ | Owner/Board |
| Owner/Board | Unlimited (subject to reserved matters) | Unlimited | Unlimited | - |
Effective date: ______________________ · Next review date: ______________________
Warning
A limit that is routinely overridden "just this once" stops functioning as a control. If a limit no longer fits reality, change it formally, don't just ignore it.