Prepare the purchasing decision
Synthetic internal authorisation A-U is HKD 1,000. Finalised issued purchases use HKD 700, with no pending draft or amendment. The local control releases unused HKD 300. A later invoice for HKD 650 does not alter the issued commitment by itself. This is a purchasing-authority register, not an accounting balance.
| Component | HKD amount | Evidence | Treatment |
|---|---|---|---|
| Authorised cap | 1000 | A-U approval | Original scope retained |
| Issued commitment | 700 | Final released PO set | Retain 700 |
| Unused authority | 300 | 1000 − 700 | Release under local decision |
Complete the recorded outcome
- Reconcile all released purchases to A-U.
- Confirm no unresolved draft or amendment still uses the scope.
- Record release of 300 with its authority reference.
Unresolved amendments keep the unused calculation provisional; do not release their possible scope silently.
Does the HKD 650 invoice make unused authority HKD 350?
Show the worked answer
No. The issued commitment remains 700 until separately revised; unused authority stays 1000 − 700 = 300.
Releasing authority is not releasing cash, refunding money or posting an accounting adjustment.