Why both matter
Without a RACI, steps fall between people. Without a DoA, approvals depend on who is available, and nobody can later show why a payment was allowed. Auditors, investors and parent companies ask for both.
What we deliver
- Process RACI: one chart per core process, built from the process design, with exactly one Accountable person per step.
- Delegation of authority matrix: approval limits for purchases, payments, sales discounts and credit, write-offs, capital spend, hiring and contracts, by role and value band.
- Segregation-of-duties check: a review that no one person can create, approve and pay the same transaction.
- System configuration: approval rules in Zoho that follow the matrix, so policy and system match.
Example DoA bands
The value limits for each band depend on the size of the business, so we set them with you rather than use standard figures.
| Decision | Up to limit A | Up to limit B | Above limit B |
|---|---|---|---|
| Purchase order | Department head | Finance head | CEO or MD |
| Vendor payment release | Finance manager | Finance head | Two signatories |
| Sales discount beyond list | Sales manager | Sales head | CEO |
| Write-off of receivables | Finance head | CEO | Board |
The values are placeholders; we set them with you based on size, transaction volume and risk. Read the guides on the RACI matrix and the delegation of authority matrix.
Frequently asked questions
What is the difference between a RACI and a delegation of authority matrix?
A RACI assigns roles for each step of a process. A delegation of authority matrix sets approval limits for decisions such as purchases, payments, discounts, write-offs and hiring. The RACI says who approves; the DoA says up to how much.
Who should approve a delegation of authority matrix?
The board, or the managing director where the board has delegated that power. It should be reviewed at least once a year and whenever the organisation changes.
Can Zoho enforce approval limits?
Yes. Zoho Books, Zoho Expense and Zoho ERP support approval rules based on criteria such as amount, so transactions above a limit route to the right approver. We configure them from your DoA.
General information only, not legal, tax or software licensing advice. Zoho features, editions and prices change, so confirm the current position with Zoho or with our team before you commit. See our disclaimer.
