Should this practice be allowed? I say absolutely not. The processor and Supervisor hats cannot be worn by the same person.
AP Supervisor and Invoice Entry
Answers
My AP Supervisor/Manager reports directly into me (Client Services
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Here is my dilemma: I am the supervisor and we had a team member involuntarily taken and moved to AR leaving us sorely short handed. I was forced to take over my own set of vendors (all vendors with names starting with "L" through "R". So, how do I supervise as well as be a full time processor?
Your concern (as per your response) is more of WORK LOAD than conflict of interest. I DISAGREE with your view that an AP Supervisor canNOT or should NOT ("absolutely not") process AP and at the same time "supervise". Your responsibility as a Supervisor is not only limited to "checking" but to make sure that all AP is processed (accurately) As long as there are other "checks and balances" along the process (i.e. Accounting Manager, Controller,
Also, it depends (a bit) if the personnel change is temporary or permanent.
I agree with Emerson. Your core question is one of workload, not conflict of interest, and there is no conflict of interest.
The only hats that should not be worn by the same person are authorizing transactions, recording entries, moving cash around with respect to those entries...and being the final authority on checking your own work.
In most environments it's a plus to jump in when the company has a great need because it shows that you're a team player.
If you're in an environment in which you feel continually taken for granted and that is the reason for your resistance, then worry less about your workload and start looking for a different position...or negotiate a better relationship with the people who matter to you in your current position.
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