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Two Way Match/Three Way Match/Receiving Reports

Purchasing and Payment Processing

View Official Policy: Two Way Match/Three Way Match/Receiving Reports Policy

The University of Georgia is mandated by Executive Order of the Governor of the State of Georgia to pay invoices within 30 days from the latter of:

  • Invoice date
  • Date the invoice is received by the University of Georgia
  • Date goods and/or services are received by the University of Georgia

The University of Georgia processes encumbered payments once a two-way or three-way match has been established. Accounts Payable is responsible for performing the two-way or three-way match.

The components of a two-way match are a valid, University issued purchase order and invoice. Two-way matching is applicable to purchase orders with a total dollar amount of $2499.99 or less that procure goods only.

The University of Georgia processes encumbered payments once a two-way or three-way match has been established. Accounts Payable is responsible for performing the two-way or three-way match. The components of a two-way match are a valid, University issued purchase order and invoice. Two-way matching is applicable to purchase orders with a total dollar amount of $2499.99 or less that procure goods only. The components of a three-way match are a valid, University issued purchase order, invoice, and receiving report documenting receipt of goods or services by the end user department, or Receiving Services, when goods have been delivered directly to Receiving Services. Three-way matching is applicable to purchase orders issued for goods with a total dollar amount of $2500.00 or more and all purchase orders issued for services.

Receiving roles are assigned by the UGAmart administrator in Procurement.

Responsibilities

Responsible University Senior Administrator:  Vice President for Finance & Administration

Responsible University Administrator:  Associate Vice President for Finance Division

Policy Owner:  Accounts Payable

Policy Contact:  Hall Gibson

Phone Number: 706-542-2786

Date Issued: 01/01/2016

Last Reviewed/Updated: