Final answer:
The accounts payable department typically does not account for unused purchase orders and receiving reports; this task relates to procurement and inventory controls and is not usually within their purview.
Step-by-step explanation:
The control that is not normally performed in the accounts payable department is option D: Unused purchase orders and receiving reports are accounted for. This task is generally handled by the purchasing or inventory departments rather than accounts payable. Their primary responsibility is to ensure that obligations are paid timeously and accurately. Accounting for unused purchase orders and receiving reports is a control that relates to inventory management and the procurement process, which helps prevent unauthorized purchases and ensures that orders are fulfilled correctly. The tasks normally performed by the accounts payable department include, but are not limited to, ensuring that a vendor's invoice is matched with the related receiving report (A), vendor invoices are approved for payment (B), and that the correct asset and expense accounts to be recorded are assigned (C). These controls are in place to ensure the accuracy of financial transactions and to prevent fraud.