While there is always a chance of a duplicate payment being made to a vendor, it is more likely to occur when rushing. Slow down and take time to do it right. It is also more likely when manual checks are written.
Other common causes for duplicate payments include:
- Duplicate entries in vendor file
- Control Violations
o Inexperienced temporary staff make simple errors
o New staff lacks a clear understanding of controls
o No purchase order and/or payment approval process in place
o Check requests submitted before receiving an invoice
o High volume of invoices with not enough staff causes lack of attention to detail
o Transpositions and mistakes such as keying a zero as the letter O
- Multiple Submissions of Invoices
o Caused by delay in payment
o Vendor issues duplicate invoice by mistake
o Fraudulent activity where duplicates are made to look like an accident
- Different Invoice Payment Methods
o P-Cards are used to pay previously paid invoices
o Paying different invoice versions - original, email, fax, scanned, printed
o Vendors initiating new methods of invoicing -- automatic, email, portals
