Fundamentals What is Disbursement Control? Disbursements: A Control Function Not an Administrative Task Every dollar that leaves an organization passes through a single chokepoint. It is not the CEO's office. It is not the board of directors. It is accounts payable — the function most executives relegate to back-office status managed by junior staff, measured by invoice cycle times and largely invisible until something goes wrong. And when something goes wrong in accounts payable, it goes wrong at scale. Fraud schemes built on fictiti