FINANCIAL AUTHORITY AND INVOICE APPROVALS

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FINANCIAL AUTHORITY AND INVOICE APPROVALS

The following general principles apply to all purchasing practices and should be considered in conjunction with the attached Schedule of Purchasing Authority and Invoice Approval Limits:

General Principles

• Purchases must only be made within the limits of each officer’s approved purchasing / signing authority. • Purchases must only be made against accounts with an approved budget

• Authorities attach to a position not to an individual officer

• An officer acting in a higher capacity assumes the same signing authority as the position in which they are acting • Costs should not be assigned to accounts other than those for which the officer is responsible.

Goods & Services Tax.

• The purchasing limit indicated in the approvals schedule is stated NET of GST

• For purchases or acquisitions subject to GST, the price before GST is relevant to determining whether or not it falls within the officer’s purchasing authority limit.

Requisitions

• Supervisor / Manager responsible for the job prepares the Requisition

• Requisition is to include a quote / reasonable estimate of the cost to be incurred.

• Description of the cost centre to be charged is clear & correct (Financial Services staff will insert the corre ct account number where required if the description is sufficient)

• Writing is to be legible.

• Prices and calculations are to be correct

• Requisitions are NOT to be written up after the receipt of a supplier’s invoice - Use a Cheque Requisition in these cases . Purchase Orders

• Only authorised signatories to sign

• Prepared and validated by Financial Services from the information provided on the Purchase Order Requisition • Where requested, a confirmation Purchase Order can be faxed or mailed to the supplier.

Invoices

• Only authorised signatories can approve payments.

• Invoiced prices are to be the same or close to those on the Purchase Order

• Reasons for price variances are to be known and differences of more than 10% are to be explained.

• All Invoices pertaining to a Purchase Order should quote the Order Number - if not shown, please write it on the Invoice. • Signing off an invoice signifies that the officer is happy that the correct quantity of the ordered goods or services have been

received in appropriate condition . Over the Counter Purchases of Sundry Items

• Where a purchase is made straight over the counter and the supplier provides an invoice at the point of sale , it is not necessary to subsequently raise a Purchase Order. The appropriate form to accompany such an invoice for payment when it has been authorised is a Cheque Requisition Form.

Definitions of Terminology Used in the Schedule of Authorisations 1. Unprescribed Purchases

Purchases within the general budget for an operating area but not specifically identified as a single line -item within the budget. 2. Prescribed Purchases

Purchases specifically identified as a line-item within the approved budget (as disclosed on the Management Accounts) 3. Annual Tenders

Items such as the supply of asphalt for which the City has accepted an Annual Tender but which are included within a number of different budget lines rather than being represented by a single line -item in the budget.

4. Resolved Purchases (Tenders)

Items which have been throug h the formal Tender process resulting in a resolution of Council for the supply of particular specified goods and services

All questions relating to the approved purchasing limits should be directed to the Director Financial Services or Manager Financial Services .

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FILE REF: AUTHLIST.DOC PAGE 2 Attachment 9.3.4 - B SCHEDULE OF PURCHASING AND INVOICE APPROVAL LIMITS

ADMINISTRATION AUTHORISED PERSON REQUISITIONS AUTHORISED PERSON INVOICE APPROVAL AUTHORISED LIMIT OFFICE OF THE CHIEF EXECUTIVE

Executive Assistant Chief Executive Officer 1. Unprescribed purchases up to $10,000 2. Prescribed purchases with approved budget

up to the limit of approval

4. Resolved Council purchases within the limits of the individual resolution.

INFORMATION TECHNOLOGY Information Technology Co-Ordinator Information Technology Co-ordinator 1. Unprescribed purchases up to $2,500 2. Prescribed purchases with approved budget

up to $5,000

4. Resolved Council purchases within the limits of the individual resolution

HUMAN RESOURCES Manager Human Resources Manager Human Resources 1. Unprescribed purchases up to $2,500 2. Prescribed purchases with approved budget

up to $5,000

DIRECTOR CORPORATE & COMMUNITY SERVICES

Dire ctor Corporate & Community Services

Director Corporate & Community Services

1. Unprescribed purchases up to $10,000 2. Prescribed purchases with approved budget

RECORDS MANAGEMENT

Records Officer Records Officer 1. Unprescribed purchases up to $1,000 2. Prescribed purchases with approved budget

up to $2,500

PUBLIC RELATIONS Public Relations Officer Public Relations Officer 1. Unprescribed purchases up to $1,000 2. Prescribed purchases with approved budget

up to $2,500

COMMUNITY AND CULTURAL DEVELOPMENT

Manager Community Culture and Recreation

1. Unprescribed purchases up to $2,500 2. Prescribed pur chases with approved budget

up to $5,000

FUNCTIONS Events Co-Ordinator Events Co-Ordinator 1. Unprescribed purchases up to $1,000 2. Prescribed purchases with approved budget

up to $2,500

LIBRARY & HERITAGE

Manager Library & Heritage Manager Library & Heritage 1. Unprescribed purchases up to $2,500 2. Prescribed purchases with approved budget

up to $5,000

COLLIER PARK RETIREMENT VILLAGE

Manager Collier Park Village

up to $5,000

DIRECTOR FINANCIAL SERVICES

Director Financial Services Director Financial Services

Chief Executive Officer

1. Unprescribed purchases up to $10,000 2. Overall responsibility to counter-sign

approved purchases in excess of individual limits for all areas.

5. New Investments up $500,000 each 6. Extra debt repayments up to $100,000

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FILE REF: AUTHLIST.DOC PAGE 4 Attachment 9.3.4 - B SCHEDULE OF PURCHASING AND INVOICE APPROVAL LIMITS

ADMINISTRATION - CONTINUED AUTHORISED PERSON REQUISITIONS AUTHORISED PERSON INVOICE APPROVAL AUTHORISED LIMIT FINANCIAL SERVICES & TREASURY

Manager Financial Services Manager Financial Services

Director Financial Services

up to $5,000

4. Resolved Council purchases within the limits of the individual resolution 5. New Investments up $500,000 each

CUSTOMER SERVICES TEAM

Senior Customer Services Officer

up to $2,500

DIRECTORATE STRATEGIC & REGULATORY SERVICES

Director Strategic & Regulatory Services

PLANNING SERVICES Manager City Planning Manager City Planning 1. Unprescribed purchases up to $2,500 2. Prescribed purchases with approved budget

up to $5,000

BUILDING SERVICES Manager Building Services Manager Building Services 1. Unprescribed purchases up to $2,500 2. Prescribed purchases with approved budget

up to $5,000

ENVIRONMENTAL HEALTH AND REGULATORY SERVICES

Manager Environmental Health & Regulatory Services

Manager Environmental Health & Regulatory Services

up to $5,000 with a special exemption for Waste Collection performed under contract.

RANGERS Senior Rang e r Senior Ranger 1. Unprescribed purchases up to $1,000

2. Prescribed purchases with approved budget up to $2,500

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SCHEDULE OF PURCHASING AND INVOICE APPROVAL LIMITS INFRASTRUCTURE SERVICES AUTHORISED PERSON REQUISITIONS AUTHORISED PERSON INVOICE APPROVAL AUTHORISED LIMIT INFRASTRUCTURE SERVICES Director Infrastructure Services Director Infrastructure Services 1. Unprescribed purchases up to $10,000 2. Prescribed purchases with approved budget

up to the limit of approval 3. Annual Tenders up to $35,000 4. Resolved Council purchases within the

limits of the individual resolution

ENGINEERING DESIGN

Manager Engineering Design Manager Engineering Design 1. Unprescribed purchases up to $5,000 2. Prescribed purchases with approved budget

up to $10,000

3. Annual Tenders up to $35,000 4. Resolved Council purchases within the

ENGINEERING DESIGN

Traffic Engineer Traffic Engineer 1. Unprescribed purchases up to $1,000 2. Prescribed purchases with approved budget

up to $2,500

PARKS & ENVIRONMENT

Manager Parks & Environment

up to $10,000

PARKS & ENVIRONMENT

Parks &Reserves Co-ord Streetscapes Co-ordinator Senior Horticultural Officer Environmental Officer Golf Course Co-ordinator

Manager Parks & Environment

up to $2,500

CONSTRUCTION & MAINTENANCE

Manager Construction & Maintenance

up to $10,000

CONSTRUCTION & MAINTENANCE

New Works Co-ordinator Maintenance Co-ordinator Depot Superintendent Project Officer

Manager Construction & Maintenance