# Accounts Payable - Debt Aging and Approval

This template covers two areas related to accounts payable. It tests items related to accounts payable aging and also tests for proper debt approvals. 

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### Input Requirements

* An Accounts Payable aging report sourced from your ERP system (SAP, Oracle, Microsoft Dynamics, etc.).
* A trial balance report sourced from your ERP system (SAP, Oracle, Microsoft Dynamics, etc.).
* [Parameters](https://docs.auditboardanalytics.com/workflows/parameters)
  1. Prior Period Report Date: Date on which you want to use to determine A/P aging buckets or when the report was run (12/31/2023)
  2. Past Due Threshold: Dollar amount in which if exceeded you'd want to flag for follow up on late accounts.
  3. Variance Threshold: Period over period change in AP aging buckets you'd want to flag for follow up if exceeded.
  4. [File Input Parameters](https://docs.auditboardanalytics.com/workflows/parameters/file-input-parameters)

### Output Expectations

* An identification if the provided A/P aging buckets were correct.
* A population of vendors who's period over period change in the different A/P aging buckets exceeded the threshold.
* A population of debts owed who's balance exceeded the past due threshold and are overdue.
* An determination if your A/P aging data in total ties to your General Ledger.&#x20;
* A population of Purchase Orders which were not approved by the appropriate approver.&#x20;