PRINCIPLES OF PURCHASING

A. USER (FACULTY & STAFF)

1. Recognizes the need.
2. Writes the specification or purchase description. When necessary, the user should indicate that no substitutes for the required item will be accepted, and the reasons why no substitution is acceptable.
3. Completes the requisition in duplicate and forwards it to their appropriate Department Head/Principal/Director for approval.

2. DEPARTMENT HEAD/K-12 DIRECTOR

1. Assigns a budget code and description, if needed.
2. Compares the requisition with the budget appropriations for availability of funds.
3. If there are funds available in the account, he/she may approve the requisition and forwards it to the Building Principal or Business Office, whichever is the appropriate level.
4. If there are no funds available in the appropriation account, the Department Head will either disapprove the requisition and return it to the teacher or may forward the requisition with a recommendation for transfer of appropriations. The appropriation account from which the funds will be transferred should accompany the approved requisition.

2. BUILDING PRINCIPAL/DIRECTOR

1. Assigns a budget code and description, if needed.
2. Compares the requisition with the budget appropriations for availability of funds.
3. If there are funds available in the appropriation account, the Principal/Director may approve the requisition and forward it to the Business Office for processing.
4. If there are no funds available in the appropriation account, the Principal/Director will either disapprove the requisition and return it to the department/teacher or may forward the requisition with a recommendation for transfer of appropriations. The appropriation account from which the funds will be transferred should accompany the approved requisition.

2. BUSINESS OFFICE

1. The requisition is date stamped by the Accounts Payable Clerk.
2. The Business Administrator verifies that there are funds available and that the account number and description fit the item being ordered.
3. If there are funds available in the account, the Business Administrator may approve the requisition.
4. If there are no funds available in the account, and there is no indication of a transfer, the Business Administrator will disapprove the requisition and return it to the appropriate Building Principal/Director.
5. The Business Administrator is the final authority for approving/disapproving a requisition.
6. The Accounts Payable Clerk forwards the approved requisitions to the City Purchasing Department for processing.

2. CITY PURCHASING DEPARTMENT

1. Date/Time stamps the requisition.
2. Verifies the requisition in terms of sufficient descriptions for purchasing.
3. Determines the appropriate method for procurement.
4. Prepares a Purchase Order for the item required, or prepares bid documents or requests for proposals as appropriate.
5. Signs a Purchase Order after all the appropriate steps are completed,.
6. Signed Purchase Order is forwarded to the vendor. Pink and blue copies of the Purchase Order are sent to the Accounts Payable Clerk.

2. ACCOUNTS PAYABLE CLERK

Files the pink copies of the purchase order and forwards the blue copy to the appropriate party.

1. USER (FACULTY & STAFF)

1. When the item is received, the user MUST sign the packing slip and forward it to the Accounts Payable Clerk. If there is no packing slip, the user should sign a copy of the blue purchase order indicating the receipt to the goods or services, and the fact that there was no packing slip.
2. During the summer months and during long breaks the Building Principal should open all packages and sign the packing slips for all items received. This will insure a timely process for payment.
3. There will be times when the packing slip is also the invoice, or vice versa. Invoices MUST be forwarded to the Accounts Payable Clerk as soon as possible.

1. ACCOUNTS PAYABLE CLERK.

1. Compares the packing slip and/or the invoice against the original purchase order.
2. Holds any invoice for payment until a signed packing slip is received.
3. Checks the invoice for accuracy against the packing slip and purchase order.
4. Forwards the signed packing slip, and invoice to the Business Administrator for approval for payment.
5. Prepares the warrant and a voucher for each payment.
6. Coordinates with the School Committee for the signing of the warrant.
7. Copies all of the required documentation and then forwards the signed vouchers and warrant to the City Auditor for payment.
8. Once the City Auditor approves the vouchers and warrant, the City Treasurer issues a payment to the vendor.

1. Generally speaking, requisitions will include the staff member’s name or grade level for shipping purposes. The City Purchasing Department will endeavor to include the specific shipping information when issuing the purchase orders. Please understand that this is extremely cumbersome when we are dealing with the general supplies bids. In order to obtain quantities for the bids, all needs are consolidated. Once the bids have been received, the Principals are free to add or subtract from their original request. However, the request is still at a building level. The Principals will have to maintain an itemized list for their buildings.
2. Under no circumstances will telephone orders be generated by the faculty and staff. All orders must be made through a valid purchase order or requisition.
3. Seminars and conferences require the completion of a requisition. Payment for the conference/seminar is generated through a confirming purchase order.
4. There are several local vendors with whom the City has "open" or "charge" accounts. Pre-approved staff members are allowed to go to those vendors and purchase items without a valid purchase order under the following terms and conditions:

1. The staff member must have written approval to charge at the local vendor. This approval is received from the Business Administrator.
2. The staff member must receive a signed receipt, and the purpose of the purchase must be easily identifiable.
3. Once the invoice is received, the Principal/Director will be asked to approve a "confirmation" requisition. The completed requisition and the charge receipts will be forwarded to the Business Administrator for approval following the normal procedures.

1. Faculty and staff may be reimbursed for out-of-pocket expenses and mileage. They must complete a claim for reimbursement in duplicate. These claims must be submitted no later than June 30^th of the current fiscal year. Their supervisor must approve the claim and forward it to the Business Administrator for approval and processing.

File: DJ-R

[Adopted: 3/8/99]

[Revised: December 2002]