---
title: "Approval matrix"
description: "Approval matrix — The written table of who may approve what — by amount, by type of spend and by cost center — and who stands in when they are absent. The system enforces it, and a limit is checked against the whole bill, never the line."
canonical: "https://lopifi.com/glossary/approval-matrix"
---

# Approval matrix

> Approval matrix — The written table of who may approve what — by amount, by type of spend and by cost center — and who stands in when they are absent. The system enforces it, and a limit is checked against the whole bill, never the line.

Source: https://lopifi.com/glossary/approval-matrix
Part of: Lopifi — Planned: US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

**What is approval matrix?** In accounting, approval matrix means the written table of who may approve what — by amount, by type of spend and by cost center — and who stands in when they are absent. The system enforces it, and a limit is checked against the whole bill, never the line.

## Also known as

- Delegation of authority

## Words this system refuses for it

- permissions
- approval workflow (the route, not the limits)

- **Category:** Controls
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/lexicon)
- **Related:** cost-center, approval, bill