FILE:  DJE-P

Cf:  DJE, DJED

PURCHASING PROCEDURES

Accountability and control of expenditures of the Zachary Community School Board is necessary in order to have an effective, efficient operation.  A vital part of the control of expenditures is the effective utilization of purchase orders.  The following purchasing procedures will ensure the effective use of purchase orders to control expenditures.

1. All purchases of $25.00 or more made by personnel of the Zachary Community School Board shall be initiated with a purchase order.
    

2. Purchase orders shall be issued by personnel of the School Board who have been authorized by the Superintendent.
    

3. Purchase orders shall be complete at the time of issue, to include:

1. 1. Date purchase order issued.

   2. Name of vendor with address.

   3. Destination of shipment.

   4. Indication of who merchandise is for.

   5. Account code for expenditure entry.

   6. Description of merchandise (serial number or catalog number not sufficient.)

   7. Budgetary account to be charged.

   8. Fund to be charged.

   9. Number of units ordered and cost per unit.

   10. Notation of purchase method (e.g. state contract, phone quotes, written quotes).

   11. Signature of person making purchase.

   12. Signature of approving authority for issuing purchase order.

4. Purchase order number shall be recorded on vendor's invoice.
    

5. Receiving reports shall be signed for all merchandise purchased (signed copy of invoice can be substituted for receiving report).
    

6. Receiving report shall be attached to original of purchase order (white copy) and immediately remitted to the accounting department for processing.
    

7. Invoices which are mailed directly to locations other than the central office shall immediately be forwarded to the accounting department.
    

8. Purchase orders for purchases of merchandise included in teacher's budget items shall not be issued in amounts under $25.00.  Items for less than $25.00 should be purchased by schools and reimbursed by the accounting department on a scheduled basis.
    

9. Purchases of items in excess of $250.00 are required to have telephone quotations (three quotes are to be obtained).
    

10. Purchases of merchandise in excess of $2,500.00 are required to have written quotations (three quotes are to be obtained).
     

11. Purchases in excess of the limit established by state law, currently $20,000.00, are required to be purchased under the guidelines of the state bid law, and School Board policy.
     

12. Disbursements made by the accounting department are made on a schedule basis.  Issuing of manual checks for expenditures shall be on an emergency basis only.  All manual check disbursements will require the approval of the Superintendent and/or the Business Manager.
     

13. All purchase orders that are not properly completed shall be returned to the approving authority for correction before payment can be made.

Revised:  September, 2006

Revised:  November, 2008

Ref:    La. Rev. Stat. Ann. §§38:2211, 38:2212, 38:2212.1, 38:2213, 38:2214

Board minutes, 4-17-03, 11-13-08

Zachary Community School Board