Who should authorise payments?

• A. A manager or director should sign and date the payment
• B. The accounts clerk alone
• C. The purchasing department
• D. The cashier without approval

Answer: (A)

Authorisation of payments requires an accountable person with authority to approve spending, creating a clear audit trail. A manager or director signing and dating the payment shows who approved it and when, and confirms funds are available and the supplier is legitimate, helping prevent fraud and errors. The person who actually processes the payment can handle recording and payment execution, but should not be the sole authoriser, to maintain proper checks and separation of duties. The purchasing department may raise the order, but they are not the final authority on paying for it. The cashier handling cash without any approval would bypass controls entirely. This combination of authorisation by someone with oversight and a dated record provides control and traceability in the payment process.