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Procurement Policies and Procedures

Two-Way and Three-Way Matches

Before paying an invoice for goods or services acquired through the use of a purchase order, the University requires a match between purchasing, receipt and invoice information. Responsibility for processing and payment of invoices is vested with the Finance Office. Purchasing is responsible for documenting receipt of goods that are processed by the Receiving Departments (Please see section under Receiving Procedures). Purchasing assists the Finance Office with regard to payment of invoices by providing information related to purchase orders.

Confirmation of agreement between purchasing, receipt and invoicing information is accomplished by either a three-way match or a two-way match.

A three-way match is required for goods that are processed through the Receiving Department. The three-way match is established by comparing

  • The receiving report that contains the item(s) description, quantity, and price and that has been signed as received by the end user
  • The purchase order data as entered into Oracle iProcurement and Financial Module
  • The invoice from the vendor.

Agreement between these three sources of information is a prerequisite for the Finance Office to pay the invoice.

A two-way match is conducted when there is no receiving report, i.e., for services, consulting, gene sequencing data, e-ware, repairs. The two-way match is established by comparing

  • The purchase order data as entered into Oracle iProcurement and Financial Module
  • The invoice from the vendor.

Questions about payment of invoices should be directed to Accounts Payable in the Finance Office.