§ 02Match results · the triangle

Each transaction was tested across all three legs of the PO–GR–Invoice triangle. A clean match requires all three documents present and reconciled within tolerance. Below: the dispositions and the breakdown of where each exception type fell.

Match disposition

Disposition	Count	% pop.	$ value
Clean match	9,891	94.74%	$47.3M
Within tolerance	312	2.99%	$1.4M
PO retroactive	141	1.35%	$0.6M
No PO	62	0.59%	$0.4M
No GR	28	0.27%	$0.2M
Above tolerance	8	0.08%	$0.1M
Total population	10,442	100.00%	$50.0M

Where the triangle breaks

PO ↔ GR

99 cases

PO ↔ Invoice

232 cases

GR ↔ Invoice

172 cases

Missing leg

48 cases

Read: 42% of breaks happen at the PO↔Invoice leg — typically retroactive PO creation after invoice receipt, indicating procurement bypass. The most material weakness is the 9% with a missing third leg entirely — these escalate to the deficiency memo.