Match Exceptions: Tips and Tricks
In order for an invoice to be paid, the details of the purchase order must match the details of the invoice (and the goods received - for a goods purchase order). A match exception occurs when details do not match.
Process
There are a couple of ways to determine if an invoice is in match exception:
- Run the Find Supplier Invoice Summary – OSU report. This will show the match status based on the parameters (e.g., Company, Supplier, Supplier ID, Invoice number, PO, Cost Center Hierarchy, etc.) input by the user.
- Enter the Supplier’s Invoice number directly into the search in Workday to view the status. The Match status will show if there is an exception. The Invoice Lines tab and the Matching Summary tab will show the reason for the exception.
For assistance with with a match exception, contact your Service Center (UNIV) or Procurement staff (HS/OSUP).
All invoices are reviewed for matching criteria in OnBase and Workday. If a supplier has submitted an invoice and it cannot be located in Workday, it could be caught in OnBase. This is due to it missing or having incorrect required elements (unique invoice number, invoice date, remit-to address, invoice total, valid PO number, and line details). The Service Center or Procurement staff can help view items in OnBase. The supplier would need to resubmit a corrected invoice.
Match Exception | Description | Ways to Prevent | Service Center (UNIV) or Procurement staff (HS/OSUP) resolution |
| Receipt is required | No goods receipt has been performed but one is needed | For goods purchase orders, order the good through Central Receiving:
For services purchase orders, no receipt is required.
| Match Exception Override*. Invoices will pay at the listed invoice amount and workflow for approval. Note: If more invoices are expected against the Purchase order, a change order should be issued to adjust the Ship-To address on the purchase order lines. |
Freight charges UNIV & OSP > $300, HS > $750 | Freight charges are greater than $300 for UNIV, or greater than $750 for HS. | Not preventable. Freight charges greater than $300 (UNIV) or $750 (HS) is a match exception and needs to be reviewed. | Match Exception Override* as long as the unit verifies that freight amount is okay to pay. Invoices will pay at the listed invoice amount and workflow for approval. Or If the charge is inappropriate, the department or service center reaches out to the supplier to resubmit a corrected invoice and to AP to cancel the incorrect invoice. |
| Invoice Line not on a PO (Invoice correct) | The detailed description or amount of the individual line items on an invoice do not match to corresponding lines on the PO. Lines match in the following order: 1) supplier's item identifier (for example, UNSPSC, SKU, catalog number, etc.) 2) unit cost 3) item description | Ensure detail line items on purchase order match detail line items on quote and invoice | Match Exception Override* as long as the unit verifies that a new price or the substitution is okay to pay. Or Create Change Order if department approval or grant approval is needed or if there are additional invoices expected against the PO. Issuing a change order will result in the addition of lines/funds. Note: The PO must be in an issued status for an invoice to pay. |
| Invoice Line not on a PO (Invoice Incorrect) | The detailed description or amount of the individual line items on an invoice do not match to corresponding lines on the PO. Lines match in the following order: 1) supplier's item identifier (for example, UNSPSC, SKU, catalog number, etc.) 2) unit cost 3) item description | Ensure detail line items on purchase order match detail line items on quote and invoice | Email AP with instructions if the invoice is incorrect (ex. the supplier added a line that was never ordered/received) Pending instruction from unit, AP will adjust the invoice accordingly (ex. Removing the incorrect line), provided the invoice is not already paid. If both the PO and the invoice are incorrect, email AP with directions. |
| Invoice total header variance > 5% or $50 | Invoice total is greater than PO total by 1) more than $50 OR 2) if less than $50, by 5% of invoice | Ensure detail line items on purchase order match detail line items on quote and invoice
If the ultimate price of the good or service will be greater than the purchase order, submit a Change Order Request | Match Exception Override* as long as the unit verifies that a new price is okay to pay. Or Short Pay - Short pay the supplier if charges on an invoice are incorrect. BuckeyeBuy goods should be paid at the contracted price (short pay). Services and Non-Catalog POs need more scrutiny to determine if short pay is correct. i.e. consider issues like service changes, freight, shipping and handling, and fuel surcharge. Email AP with instructions, AP will adjust the invoice accordingly, provided the invoice is not already paid. |
| Invoice line quantity > received quantity | Item quantity on the invoice is greater than the quantity received on the purchase order | Ensure detail line items on purchase order match detail line items on quote and invoice
| Match Exception Override* as long as the unit verifies that the updated quantity is accurate and okay to pay. Or Create Change Order if department approval or grant approval is needed or if there are additional invoices expected against the PO. Issuing a change order will result in the addition of lines/funds. Note: The PO must be in an issued status for an invoice to pay. |
*The Match Exception Override Initiator (Accounts Payable or the Buyer) is notified if a match exception override is denied.
AP also has the ability to cancel an invoice if the unit decides an invoice should not be paid or process a credit memo from the supplier reducing the amount that we owe to that supplier of goods or services under the terms of an earlier invoice.
Roles
Business Role | Business Responsibilities | Security Roles |
| Requester | Responsible for working with their Service Center on what corrections are needed for successful processing. Approving the invoice pending certain updates after corrections have been made. | N/A |
Service Center (UNIV) Accounts Payable (HS) | Service Center Rep/Procurement assists the Requester / PO Buyer in determining the match exception reason and resolution. The Service Center Rep/Procurement leaves and note and workflows back to Accounts Payable of any changes that cannot be completed by the Service Center/Procurement. Proactively run reports to determine Match Exceptions and take action to resolve. | Procurement Document Specialist Match Exception Processor (HS) |
AP Customer Service (UNIV) Accounts Payable (HS) | Resolves match exceptions that cannot be completed by the Service Center (UNIV). Resolve invoices in OnBase to post into Workday. | AP Data Entry Specialist Match Exception Processor (UNIV) |
| College or Unit Fiscal Office (UNIV) | Proactively run reports to determine Match Exceptions and take action to resolve. | Principal Investigator Spend Analyst |
Reports
Key Reports | Description | Recommended Prompt |
Find Supplier Invoice Summary - OSU | This report can be used to view invoice statuses, invoices in match exception and search invoices based on a supplier. The report returns results by each unique invoice and provides invoice header information such supplier, supplier invoice number, invoice amount, due date, discount date, adjustment information. | Run for the Match Status of 'Exception' and Invoice Status of 'In Progress' |
| Find Supplier Invoice Detail - OSU | This report provides invoice line detail information including all invoice header details found in Find Supplier Invoice Summary - OSU as well as invoice line details such as items purchased, Ship-To Address, quantity of item line purchased etc. It can be used to help support expenses or balances sheet activity in the General Ledger | Run for the Match Status of 'Exception' and Invoice Status of 'In Progress' |
Full Inventory of Operational Reports - view the Accounts Payable reports tab
Training and Practice Aids
Resource Type | Resource Name | Resource Description |
| Online Training (BuckeyeLearn) | Match Exception Basics | This 20-minute session is recommended for OSU employees that make purchases and work with suppliers. This process is part of the supplier invoice process, which is part of Accounts Payable or AP. This course is meant to help staff that procure goods and services learn about the match exception process and the reasons when an invoice may go into a match exception status. This knowledge allows you to assist the suppliers you engage with to prevent or correct a match exception to be paid within the expected timeframe. We all play an important role in the procure-to-pay lifecycle when we purchase goods or services on behalf of the university. |
| Job Aid (ARC) | Match Exception - What Creates a Match Exception & Approve an Override - Cost Center Manager/End User | Explains what can cause a Match Exception and instructions on how to approve or deny a match exception override. |
| Job Aid (ARC) | Request a Match Exception Override | Instructions for Service Center representatives and Buyers on how, after a review of a purchase order, to request a match exception override. |