What Is a Check Request and How Does the Process Work?

A check request is an internal financial document that organizations use to authorize and initiate payments for goods or services when a formal purchase order (PO) system is not applicable. This document serves as a direct instruction to the accounts payable department to disburse funds to a vendor or individual. It provides a structured way to track and approve expenses that fall outside the typical procurement cycle.

Purpose and Common Use Cases

Organizations commonly use check requests for financial transactions that do not involve the acquisition of inventory or services managed through a purchase order system. A primary use case involves reimbursing employees for out-of-pocket business expenses, such as travel costs, professional development fees, or supplies purchased directly. These reimbursements require proper documentation, often including receipts, to comply with IRS substantiation rules under Internal Revenue Code Section 274.

Check requests also facilitate payments to vendors for non-inventory items or services that do not warrant a formal purchase order, such as one-time consulting fees, software licenses, or specific event sponsorships. Payments for refunds to customers or charitable donations often utilize this process to ensure proper accounting and approval. The check request system offers flexibility for unique or infrequent payments, ensuring financial controls remain in place even without the more extensive PO process.

Key Information Needed for a Check Request

Completing a check request form requires specific details to ensure accurate and compliant processing. The payee’s full legal name and complete mailing address are needed for proper check issuance or electronic payment setup. The exact payment amount must be clearly stated, often in both numerical and written form to prevent discrepancies. A detailed description of the payment’s purpose or the goods/services received is also required, providing a clear audit trail and justification for the expense.

Supporting documentation, such as original invoices, receipts, contracts, or reimbursement forms, must accompany the request to substantiate the expense. This documentation is important for audit purposes and to comply with financial regulations, like those for business expense deductions under tax law. The requestor must also provide the relevant general ledger account codes, which classify the expense for financial reporting and budgeting purposes. The desired payment date is included, allowing the accounts payable department to prioritize and schedule the disbursement effectively.

The Check Request Process

Once a check request form is prepared, the procedural workflow begins. The requestor submits the completed form to their immediate supervisor or departmental head for initial review and approval. This first level of authorization confirms that the expense is legitimate and aligns with departmental budgets. The approved request then moves through internal routing, which may require additional signatures from higher-level management or finance personnel.

The accounts payable department receives the fully approved check request for final review. Their team verifies the accuracy of the information, confirms the presence of all required approvals, and ensures compliance with internal policies and external regulations. This review includes cross-referencing supporting documentation, such as an invoice matching the requested amount. Following successful verification, accounts payable processes the payment, which may involve issuing a physical check or initiating an electronic funds transfer directly to the payee’s bank account.