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KILGORE ISD
strives to maintain compliance with all state mandated purchasing law, secure
the best product for the lowest price in the most efficient manner. Please
refer to board policies in the C section of the District Policy manual. In no
way should any of the following procedures override any of the adopted
policies in the District Policy Manual.
In an effort to
reduce employee time involved in purchasing, Kilgore ISD has chosen to use the
Region VII Purchasing Co-Op as our main legal method of making District
purchases. The District also participates in several other purchasing
programs including, The Cooperative Purchasing Network and the Texas Building
and Procurement Commission Purchasing Program. As such, any purchase made by
anyone for the District must be from a vendor listed on one of the approved
lists or by another approved method detail following. A copy of the Region
VII listing will be given to each secretary responsible for entering purchase
orders at the beginning of each school year. As this list does change
frequently, you can access the approved vendors by going to
www.esc7.net and logging into the purchasing coop with the logon – kilgore
and password – awards. Any reason for purchasing from a vendor other than a
Region VII vendor must be documented on the purchase order and approval
received prior to entering the requisition. Remember not following proper
purchasing guidelines is a violation of state law. Note – Just because
a vendor is on the KISD vendor listing does not mean that the vendor is an
approved vendor. Being able to secure an item cheaper from a source not on
the approved list does not meet state purchasing requirements.
It may be
determined that the only method to secure a particular product will be by
following the formal bid / proposal process. In such instances, persons
wishing to secure items must work with the purchasing director to insure that
all legal steps have been taken. When bids / proposals are opened the
purchasing director or member of the business office staff must be present.
Official awards of such items will only be made after receiving the written
approval of the purchasing director.
Items may be
purchased from a vendor when that vendor is the only vendor that carries a
particular item. These are called sole source products. In such a case the
requestor must secure a notarized statement from the company stating they are
the sole source. That documentation must be given to the purchasing director
prior to a requisition being completed. Once confirmed, a requisition can
then be completed and a purchase order secured. In these cases, a statement
relating to the fact that the vendor is a sole source provider must be placed
on the purchase order.
The vendor
listing in the EDP system will be maintained by the Purchasing Director, or
their designee. Any vendor needing added to the list must be requested
through the purchasing department. As mentioned elsewhere in this document,
just because a vendor is listed in the District EDP system list, does not mean
that vendor is an approved source for any product.
Purchase orders
must be secured prior to any purchase. Purchases cannot be made without an
approved purchase order. This applies to every employee of the District.
Failure to follow this procedure could result in an employee being personally
liable for the expenditure. Using the activity fund or personal funds and
asking for reimbursement can only be done in extreme emergencies.
Authorization for such an event must come from the business office, prior to
making the purchase (NO EXCEPTIONS). Once again, an authorized purchase
order must be secured prior to making a purchase.
Requests for
purchases must be submitted to a campus principal or director with the
documentation that principal/director requires. The requisition is then to be
input by selected individuals on that campus into the automated requisition
system. Once input, the purchase orders are to be approved by the campus
principal/ director. Following the campus principal /director approval the
requisitions go to the Purchasing Director for approval. Once approved at
this stage the requisitions go to the business office, receive final approval
and purchase orders are printed. The business office attempts to run purchase
orders daily, although there will be times due to workloads and other events
that running daily does not occur. The purchase orders will then be
mailed/returned to campus etc. based on instructions placed on the
requisition. One yellow copy of purchase orders will be returned to
originating department/campus. If the purchase order was marked do not mail
the campus/department is responsible for forwarding the purchase order
themselves. Requisitions and Purchase orders can be viewed at any time using
the sites set up for administrators and secretaries at the KISD.Org website.
Information on access to this site can be received at the business office or
technology department.
It is helpful if
the person inputting the requisition places as much information concerning the
order in the requisition system as possible. Following is an example of the
documentation we would request:
Smith/Jones/KHS
(where Smith is the teacher requesting / Jones the secretary inputting)
Return P.O. to
campus to be faxed – Do Not Mail (if no note here, will be mailed)
Non-RVII Vendor –
Sole Source (Documentation when not on RVII list)
Expenditure
coding used on purchase orders and requests for payments should be determined
by using the TEA FASRG. This guide is available online at the TEA website
under finances, and copies of widely used sections have and will be
distributed by the business office. Codes used should never be based on
where you have budgeted funds available. The business office will work
will all departments in getting funds moved to proper codes and set up new
codes where applicable. Efforts should be made by departments to anticipate
expenditures for the following year and budget appropriately.
Items requiring a
registration document, dues information or other paperwork to go along with
payment can be submitted on a Request for Payment Form. This form requires
appropriate signatures and account coding, as listed on the form.
Paperwork and
invoices should be submitted at least two weeks in advance to ensure receipt
of a check. Payment of an invoice / advance / etc. can not be made without an
invoice without proper approval (NO EXCEPTIONS). In emergency situations when
payments are needed, paperwork should be walked through and verbal
communications verifying understanding should be made with the accounts
payable office.
Purchase orders
for the beginning of a school year will not be released prior to September 1.
Due to the large volume of purchase orders being produced at this time,
purchase orders should be input by
Secretaries and
approved by principals/directors prior to their leaving the prior summer.
Instructions for this process will be provided by the business office each
year along with a reminder of dates applicable. Purchase orders will then be
approved and released for the remainder of the school year until the last
Thursday in April at which time all non-emergency instructional purchase order
processing will cease.
Purchasing Procedure Guidelines
Approved
Methods of Purchasing
-
Approved purchasing programs
-
Region VII ESC Purchasing
Coop (Preferred)
-
Texas Building &
Procurement Commission
- The Cooperative Purchasing Network
-
Houston / Galveston Area
Purchasing Program
-
TASB Buy Board
-
Sole Source Vendors
-
Formal Bid / Proposal
Flow to secure
a Purchase Order
-
Requestor complete paper work
required by principal/director to initiate process
-
Requisition input by secretary
-
Requisition approved by
principal/director
-
Requisition approved for coding
and approved vendors by purchasing director
-
Final approval and printing by
business office personnel
-
Purchase orders mailed or
disseminated according to directions given in requisition system by
secretary
Important
dates to remember
-
September 1, XXXX – Dates
purchase orders are released for beginning of year purchases
-
Each Thursday – day of week
business office will attempt to print purchase orders. Can be more often
during periods of heavy flow.
-
Last week of April – All
non-instructional purchase orders must be in system by this purchase order
run.
Use of Request
for Payment Form
-
Used when a check must
accompany the forms submitted for an expenditure. Ie. Registrations,
memberships, etc……….
-
Should be submitted at least
two weeks in advance to ensure that payment is made timely.
Other
Important Information
-
EMERGENCIES – When an item has
to be paid in a short amount of time, please call the business office and
inform them of the situation. All P.O. / Request for Payment paperwork is
still required to be completed!
-
When requesting a purchase
order please type as much helpful information on the system as possible.
At a minimum the requestors name – mail / fax / return to campus / and
information about any vendor not on the Region VII purchasing Coop list.
-
Remember that just because a
vendor is on the KISD EDP vendor listing does not mean they are an
approved vendor. The Region VII web site should be checked. Failure to
follow one of the approved methods above is a violation of STATE LAW, not
just KISD policy.
Receipt of Goods / Services
All goods are
first delivered to the Administration Building and forwarded to the
appropriate school or department. If items are too large for such treatment
special arraignments should be made for such delivery and communicated with
the administration building employee in charge of central receiving.
Goods should be
received on the campus or in the department by one person, normally the campus
secretary, and then distributed to the appropriate individual. This activity
can be assigned to another individual by the Principal or Director if needed,
remembering that this person will be responsible for verifying the order is
complete and documentation of such is returned to payables in prompt fashion.
Immediately upon
receipt the goods should be checked to verify accuracy with items ordered.
This check can be done by the person assigned to receive the goods at each
campus or the end user. If the end user verifies, the distributor is
responsible for ensuring a prompt response from the end user.
The completeness
of the order should be compared against the purchase order. The purchase
order should be checked off of items received and returned to the business
office. If a packing slip was included with the shipment it should be
attached to the purchase order when returning to the business office. If all
items ordered on a particular purchase order were received the purchase order
should state complete and be signed off on. If items are not received, back
ordered, damaged etc., such should be noted on the purchase order, the
purchase order marked incomplete, and returned.
Purchase orders
will remain in the system until a completed notation is received by the
business office. Such notification will help to keep your budget correct and
up to date. Items not marked complete will remain encumbered in the system,
reserving any budget so noted on the purchase order.
Invoices are
received and opened in the business office by the accounts payable
supervisor. Upon receipt the invoice is matched to the business office copy
of the purchase order and the copy returned from the receiving department.
This review verifies that the actual cost does not materially differ from the
estimated cost on the purchase order. If so the invoice is written up and
place in line for payment. If material differences or other abnormalities are
noted the invoice will be verified with the requestor prior to payment.
It should be
requested of vendors that all items ordered with activity funds should have
such a notation made on the invoice. In such cases the invoice will be
forwarded to the appropriate campus to be resolved and paid in as prompt a
manner as possible.
Invoices or
tickets received by the purchaser when picking up goods from the vendor should
be approved and returned to the business office immediately. (ie. Wal Mart,
Office Depot, Marshall Do-It-Best, Etc) These tickets when lost are difficult
and time consuming to replace.
If invoices are
received for which the business office has not received prior authorization
for payment it will be assumed that the goods and or services have not been
received. In such cases the invoice will be forwarded on to the department
and or campus. This process may be made in several different manners, such as
campus mail and or a scanned document by e-mail. In such cases, upon receipt
the appropriate person receiving the document should respond back to the
business office with the status of the order promptly. At this point the
business office will accept an e-mail from the campus secretary stating that
the order has been received in full, noting the purchase order number the
vendor name and the date received. If a partial shipment has been received a
copy of the invoice must be signed and returned to the business office. If no
goods or services have been received in relation to the invoice and e-mail
should be sent noting such. Verification that a response has been made to the
business office is the responsibility of the person assigned for receiving by
the director/principal. The business office will not make payment without
some form of verification of receipt or acceptance being received.
If the accuracy
of an invoice is questioned, the order originator or appropriate department
personnel should make contact with the vendor to attempt a reconciliation of
the difference. If reconciliation is unreachable at this point, the business
office should be contact with the details of the discrepancy. Appropriate
business office personnel will then attempt to resolve the differences. If it
is determine that the cost to protest the difference exceed the difference or
that the vendor has a strong position the original budget code will be
charged. Notation will be made in the vendors file.
The business
office will print reports showing activity on accounts monthly, and as noted
above, verification can be done as often as needed by using account reviews
set up for your departments. It should be the goal of all individuals
involved that correct goods be received, the correct price be paid for them
and payment be made in according to current business office policies. This
process should be handled in a manner that requires the least amount of time
and administrative costs as possible.
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