Independent review

An instruction enters review with its owner, counterparty, amount, account scopes and supporting material available for the decision. The Independent Treasury Approver checks the exact revision being presented. The guarded authorization action verifies the organization and app scope as well as the reviewer’s independence from the submission. A reviewer who prepared the request cannot simply switch screens or use an administrator account to approve their own work.

The decision record keeps the reviewer, decision, time, source revision and reason. An approval authorizes the reviewed instruction; a rejection leaves the reason for the preparer to address. A returned request can be corrected and submitted as a new revision. The earlier decision remains part of the history, so a later amount or account change does not inherit an approval from an older version.

• Queue. The approver reads instructions whose status is Review and checks the underlying account and evidence records.
• Decision. The guarded action records Approve, Reject or Return with the reviewer and reason for the frozen revision.
• Receipt. The resulting operation receipt ties the action to a stable key and the instruction effect.

Assign active approvers to the right organizations and decide who covers absences without allowing self approval. The App Administrator may maintain membership, but administrative setup does not grant the independent reviewer entitlement. Decide what evidence an approver expects for each instruction type and how the preparer will make corrections after a return. The rules should hold through the app interface and any connected action endpoint.

A practical case is a same-day provider instruction where the amount matches the attached request but the credit account points to a different provider-held account. The approver returns the request with a precise reason. The preparer corrects the account scope and requests a new decision. The system should not retain the old approval as authority for the revised instruction. The reviewer examines the new revision and records a new decision before submission can proceed.

Rehearse approval, rejection and return with two distinct team members. Compare the reviewed revision with the current instruction revision before and after a preparer edit. Confirm that the decision row exists before the authorized or rejected outcome is persisted. Check the receipt’s key, expected revision and effect references. Repeat the same action to confirm it does not create a second decision or change a protected result. Give the Auditor a read-only view of the same history and verify that audit access cannot execute the action.

• Instructions for Review — Open the submitted instruction and inspect the revision before deciding.
• Receipts Needing Review — Investigate an action whose claimed effect needs checking.

Read independent authorization and completion verification.