Revised 2/2014
Business Office
Purchasing Process
BackgroundFitzgerald Public Schools has revised its existing purchasing process in an effort to better facilitate the procurement of goods and services that are necessary to carry out the functions of the district. There are several prescribed methods for procuring goods and services: check request, standard purchase order, blanket purchase order, district credit card and use of personal funds eligible for district reimbursement. This document will provide an overview of the purchasing process and guidelines to follow when determining which method should be utilized. Although situations may arise that necessitate deviations from the established process, such instances will be rare exceptions rather than the rule. For additional information regarding the use of blanket purchase orders or the use of district purchasing cards, please refer to the appropriate administrative guidelines.
Please note that at this time, activity accounts are exempt from this process. Process
1. District staff members initiate the procurement process once a need has been determined based on the estimated cost of the good(s)/service(s).
a. Costs less than or equal to $200 are eligible for the following purchasing methods: i. Check Request
ii. District Credit Card
iii. Use of personal funds eligible for district reimbursement
b. Costs greater than or equal to $201 are eligible for the following purchasing methods: i. District Credit Card
ii. Purchase Order
iii. Blanket Purchase Order 2. Purchases made via Check Request
a. Staff members can request that a check be issued directly to a vendor.
i. If the purchase involves a new vendor, a completed W-9 must be submitted to the Business Office before a payment can be issued.
ii. Documentation regarding the cost of the item should be attached to the check request (e.g. a print out from an online catalog, order form, etc.).
b. Staff members can request that a check be returned to their attention once they have been issued.
i. This is commonly done in order to include additional documentation along with the payment (e.g. Registration forms).
ii. Checks issued in this manner are still subject to 2(a)(i) and 2(a)(ii) listed above. c. Check requests received by the accounts payable deadline will be processed in the next
regularly scheduled check run.
i. Completed requests must have signature of Principal/Supervisor before being submitted to the Business Office for processing.
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ii. Grant funded purchases must have signatures of Principal/Supervisor AND Chief Academic Officer before being submitted to the Business Office for processing. iii. Incomplete requests or those lacking appropriate authorization(s) will be returned to
the building/department.
iv. Checks require board approval before being released.
v. Due to the large number of checks processed, they cannot be held in the Business Office for pick up.
3. Purchases made via District Credit Card
a. Those with such privileges can utilize the district credit card in accordance with the governing administrative guidelines.
b. Purchases greater than or equal to $201 made with district credit cards are still required to have a purchase order completed and approved before proceeding. SEE PURCHASE ORDER PROCESS
c. District credit card statements are processed monthly.
i. Completed credit card logs are due to the Business Office by the 15th of the month following the end of the billing cycle for payment processing.
ii. Completed logs must have signature of Principal/Supervisor before being submitted to the Business Office for processing.
iii. Grant funded purchases must have signatures of Principal/Supervisor AND Chief Academic Officer before being submitted to the Business Office for processing. iv. Incomplete logs or those lacking appropriate authorization(s) will be returned to the
building/department.
v. Delayed or missing logs prevent the Business Office from processing the district credit card statement for payment as well as completing the month end close. Therefore, it is imperative that logs be submitted timely.
4. Purchases made with personal funds eligible for district reimbursement
a. In emergency situations or when no other alternative means of procuring goods/services can be utilized, staff members may use their own funds.
b. This option is only available for purchases less than or equal to $200. c. Staff members should complete a check request for reimbursement.
i. Itemized receipts must accompany all reimbursement requests. ii. Sales tax will not be reimbursed.
iii. Completed requests must have signature of Principal/Supervisor before being submitted to the Business Office for processing.
iv. Grant funded purchases must have signatures of Principal/Supervisor AND Chief Academic Officer before being submitted to the Business Office for processing. v. Incomplete requests or those lacking appropriate authorization(s) will be returned to
the building/department.
d. Reimbursements that meet all of the aforementioned criteria will be included with the employee’s next regularly scheduled paycheck.
5. Purchases via Purchase Order
a. Purchases greater than or equal to $201 are required to have a purchase order.
i. If the purchase involves a new vendor, a completed W-9 must be submitted to the Business Office before a purchase order can be created.
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ii. If the purchase involves a contracted service, the appropriate independent contractor agreement must be executed before the services are rendered.
iii. The purchase order description must clearly identify the goods/services.
1. Generic descriptions such as “See Attached”, “Per Contract” or “See Order #1234” are unacceptable as they do not provide enough information for the Board of Education to approve vendor payments.
2. Acceptable descriptions for a large or complex order would be “Textbooks-List Attached”, “PD Spkr-Per Contract”, or “Office Suppl-Order#1234”.
iv. Once the purchase order is approved, the building/department can print and fax/mail it to the vendor.
b. If the purchase order is related to a credit card transaction, the building/department can proceed with the credit card process after the purchase order has been approved.
c. If the purchase involves goods, the packing slip must be signed and dated by the recipient to confirm delivery and forwarded to the building secretary.
i. The building secretary should scan the packing slip along a copy of the purchase order and email both documents to the Business Office for processing.
ii. If no packing slip is provided, the purchase order should be marked “All Items Received”, signed, dated and scanned to the Business Office for processing.
iii. If an invoice is included with the shipment, it should also be forwarded to the Business Office.
iv. No additional signatures/authorizations are required beyond that which confirms receipt of goods when supported by an approved purchase order.
d. If the purchase involves services, the invoice should be signed and dated by the staff member to confirm the work has been completed and forwarded to the Business Office for processing. 6. Purchases made via Blanket Purchase Order
a. If the purchase involves a new vendor, a completed W-9 must be submitted to the Business Office before a purchase order can be created.
b. If the purchase involves a contracted service, the appropriate independent contractor agreement must be executed before the services are rendered.
c. The purchase order description must clearly identify the goods/services.
i. Generic descriptions such as “See Attached”, “Per Contract” or “See Order #1234” are unacceptable as they do not provide enough information for the Board of Education to approve vendor payments.
ii. Acceptable descriptions for a large or complex order would be “Textbooks-List Attached”, “PD Spkr-Per Contract”, or “Office Suppl-Order#1234”.
d. Once the purchase order is approved, the building/department can print and fax/mail it to the vendor.
e. If the purchase involves goods, the packing slip must be signed and dated by the recipient to confirm delivery and forwarded to the building secretary.
i. The building secretary should scan the packing slip along a copy of the purchase order and email both documents to the Business Office for processing.
ii. If no packing slip is provided, the purchase order should be marked “All Items Received”, signed, dated and scanned to the Business Office for processing.
Revised 2/2014
iii. If an invoice is included with the shipment, it should also be forwarded to the Business Office.
iv. No additional signatures/authorizations are required beyond that which confirms receipt of goods when supported by an approved purchase order.
f. If the purchase involves services, the invoice should be signed and dated by the staff member to confirm the work has been completed and forwarded to the Business Office for processing. g. Each time additional goods/services are received, the steps in 6(e), 6(e)(i),6(e)(ii), 6(e)(iii),
6(e)(iv) and 6(f) should be completed where applicable.
Process Flow Chart
The process flow charts on the following pages provide a visual aid which coincides with the information outlined above. Please note that the flow chart is a continuous process until all of the required forms, documentation and approvals have been received by the Business Office. Although a large amount of information is presented, each process utilizes a decision tree format and contains a clear starting and ending point. The processes are also differentiated by color for ease of reference.
Revised 2/2014
NO
YES
NO
YES
Staff member identifies a need for goods/services
Is the estimated cost less than
or equal to $200?
NO
YES
STOP
You MUST use one ofthe purchasing methods listed
above
STOP
You MUST use one ofthe purchasing methods listed above See
Check
Request
Flow Chart SeeDistrict
Credit Card
Flow Chart SeePersonal
Funds
Flow Chart Are you going to use a Check Request?NO
YES
Are you going to use a District Credit Card?NO
YES
Are you going to use Personal Funds?NO
YES
Are you going to use a Purchase Order?NO
YES
Are you going to use a District Credit Card?
NO
YES
SeePurchase
Order
Flow Chart SeeDistrict
Credit Card
Flow ChartAre you going to use a District Credit
Card?
NO
YES
Purchase Order
SeeBlanket
Flow Chart
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FINISHED!!
CHECK REQUEST PROCESS
Check is mailed to vendor Staff member attaches additional documentation
YES
Did staff member request check to be returned?NO
Check is returned to staff member Check is processed in next check run Board approves check registerSTART
STOP
Return the request to Building/Department Return to START Submit a completed W-9 to the Business OfficeAttach documentation to Check Request and forward to Principal/Supervisor for approval
Submit Check Request to Chief Academic Officer for approval Does the purchase involve a new vendor?
YES
NO
Does the purchase involve grant funds?YES
NO
Forward Check Request to Business Office for processing
Does the Check Request meet all of the requirements?
NO
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FINISHED!!
When goods are received, sign/date the packing slip and
forward to Building Secretary
Retain a copy for log
START
Complete Purchase Order to Credit Card vendor and obtain approval(s) before proceeding
SEE PURCHASE ORDER PROCESS
Use District Credit Card to complete transaction
DISTRICT CREDIT CARD PROCESS
Building Secretaries will scan packing slip and
Purchase Order and forward both to the
Business Office
Does the purchase involve goods?
YES
NO
When statement is received, complete credit card log attaching supporting documentation and forward to
Principal/Supervisor for approval
Submit log to Chief Academic
Officer for approval
Submit log to Business Office for processing by 15th of month
following end of billing cycle Do any purchases involve grant funds?
NO
YES
STOP
Return the log to Building/DepartmentReturn to START
Credit Card payment is processed
YES
Is the estimated cost less than or equal to $200?NO
Does the log meet all of the requirements?
NO
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FINISHED!!
NO
YES
Is the estimated cost less thanor equal to $200?
NO
YES
STOP
You MUST use an alternative purchasing method Is there an alternative means of procurement available?YES
NO
STOP
You MUST use an alternative purchasingmethod whenever possible
START
Attach documentation to Check Request and forward to Principal/Supervisor for approval
Submit Check Request to Chief Academic Officer for approval
NO
Does the purchase involve grant funds?YES
Check is processed with next payroll
STOP
Return the request toBuilding/Department
Return to START
Forward Check Request to Business Office for processing
Does the Check Request meet all of the requirements?
YES
NO
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FINISHED!!
PURCHASE ORDER PROCESS
STOP
Return the invoice to Building/DepartmentReturn to START
Does the invoice and documentation meet all of the requirements? Check is mailed
to vendor
Building Secretaries will scan packing slip and Purchase Order and forward both to the
Business Office
Check is processed in next check run
Once approved, forward Purchase Order to vendor
When goods are received, sign/date the packing slip and forward to Building
Secretary
START
Submit a completed W-9 to the Business Office Complete the appropriate Independent Contractoragreement and submit for approval before
proceeding Does the purchase involve a new vendor?
YES
NO
Complete Purchase Order using an appropriate description and obtain approval(s) Does the purchase involve a
contracted service?
NO
YES
Does the purchase involve goods?
NO
YES
Upon receipt, sign/date the invoice to confirm the services have been rendered and forward
to Business Office
Board approves check register
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FINISHED!!
BLANKET PURCHASE ORDER PROCESS
Repeat steps below the dashed line every time additional goods/services
are provided
NO
YES
STOP
Return the invoice to Building/DepartmentReturn to START
YES
Does the invoice and documentation meet all of the requirements?NO
Check is mailed to vendor
Building Secretaries will scan packing slip and Purchase Order and forward both to the Business
Office
Check is processed in next check run
Once approved, forward Blanket Purchase Order to vendor
When goods are received, sign/date the packing slip and forward to Building
Secretary
START
Submit a completed W-9 to the Business Office Complete the appropriate Independent Contractoragreement and submit for approval before
proceeding Does the purchase involve a new vendor?
YES
NO
Complete Blanket Purchase Order using an appropriate description and obtain approval(s) Does the purchase involve a
contracted service?
NO
YES
Does the purchase involve goods?
NO
YES
Upon receipt, sign/date the invoice to confirm the services have been rendered and forward
to Business Office
Board approves check register
