An approval matrix — or delegation of authority — sets out who can approve a purchase at each spend level, and what sourcing is required before they do. Getting this right prevents unauthorised spend, stops bottlenecks and makes it obvious who signs off what. This free Excel template gives you a ready-made structure of spend bands, approver roles and sourcing requirements, plus category-specific rules, that you can adapt to your own organisation.
Why every organisation needs an approval matrix
Without clear approval rules, spend either stalls (everything escalates to the top) or leaks (people buy without sign-off). An approval matrix strikes the balance: it empowers staff to approve routine, low-value spend while ensuring larger commitments get the right level of scrutiny.
It also underpins financial control and audit. When every purchase has a defined approver tied to its value and category, finance has a clean line of sight over committed spend and auditors can see that controls are being followed.
How to use this approval matrix template
Adapt the matrix to your organisation:
- Set the spend bands to match your own thresholds and currency.
- Replace the generic role titles with your actual approver roles.
- Confirm the sourcing requirement for each band (how many quotes or a tender).
- Add any category-specific rules — for example, IT sign-off on all IT purchases.
- Circulate for approval, then publish alongside your procurement policy.
Keeping the matrix effective
Keep thresholds realistic so staff aren't tempted to split orders to stay under a limit, and make sure each role in the matrix actually exists and knows its responsibility. Pair the matrix with your procurement policy and RFQ process so the rules are easy to follow, and review it at least annually or whenever your structure changes.
Download the Procurement Approval Matrix Template
Free, editable Excel (.xlsx). Complete the form above and your download starts instantly.
Common questions
What is a procurement approval matrix?
A procurement approval matrix (or delegation of authority) is a table that defines who can approve a purchase at each spend level and what sourcing is required — bringing clarity and control to purchasing decisions.
What should an approval matrix include?
Spend bands, the approver roles required at each band (first, second and final), and the sourcing requirement per band. Many organisations also add category-specific rules, all of which this template provides.
Is this approval matrix template free?
Yes. Enter your work email above and the editable Excel file downloads automatically, free of charge.
Is this template legal or compliance advice?
No. It is a general starting template. Adapt the thresholds and roles to your organisation's governance requirements and, where appropriate, seek professional advice before adopting it.
More free procurement tools
Procurement Policy Template
An editable Word procurement policy covering approval limits, sourcing rules, PO controls and ethics.
Purchase Order (PO) Template
An editable Excel purchase order with automatic subtotal, tax and grand-total calculations.
All free tools & templates
Browse every Lapasar procurement calculator and template.