Independent review

A preparer submits an instruction for review. The independent approver sees the requested amount, the organization and the account scope before deciding on that instruction revision. The decision record retains who decided, when, why and which revision was reviewed. The reviewer compares the submitted revision with its account lines and supporting material. A decision records the reviewer, time, reason and operation key on the parent instruction. If the preparer changes the instruction, the earlier decision cannot authorize the new revision. An App Administrator can maintain membership but cannot use that access to grant themselves an independent approval.

• Check independence. Compare the reviewer with the person who submitted the instruction and confirm organization scope.
• Freeze the revision. Decide against the submitted amount, account lines and supporting evidence.
• Record the decision. Keep the reason and operation key with the instruction before its status changes.

Assign approvers outside the preparer role for the same case. Define what supporting evidence is required for each instruction type and how a returned instruction is revised before another review. Decide how to investigate a receipt that needs review without repeating an external action. Test with a reviewer who is separate from the preparer and another who submitted the case. Only the independent decision should pass. Keep the decision reason with the parent and check that a changed revision returns for review.

Give an approver a Review instruction owned by someone else. Change the draft after submission in a rehearsal and check that the earlier decision cannot silently authorize the new revision. Record both an approval and a rejection on separate cases, then trace each decision to its parent instruction. Ask the next person to find the parent case and explain its status from the linked records. If a receipt is unclear, compare its claimed effects with persisted records before closing the investigation. For a returned case, ask Treasury Preparer to update the instruction and submit its new revision. The next reviewer should see the earlier decision as history, not as authority for the changed case.

• Instruction Review Queue — Find instructions awaiting a decision and inspect the revision before approval or rejection.
• Rejected Instructions — Trace a rejected case to its recorded reason and owner.

Follow instruction control for the decision handoff. Provider outcome starts only from authorized scope.