Procedure No.	6210P
	Adoption Date:	July 11, 1984
	Reviewed:	March 4, 1998

MANAGEMENT SUPPORT PURCHASING: AUTHORIZATION AND CONTROL

Purchases must be authorized by the school principal or site manager and may be handled using one of three methods:

• Revolving Fund / Petty Cash purchases
• Procurement Card Purchases
• Purchase Order Purchases

Revolving or Petty Cash purchases: The school board authorizes the locations and amounts of each petty cash and revolving fund. Use of the petty cash/revolving fund is to expedite purchases for postage, small supply items and other miscellaneous items. Disbursements are subject to the same legal and school board restrictions and requirements for documentation as would apply to other district expenditures. The school principal or site manager is accountable for all purchases made from the site revolving fund.

Procedures:

1. The school principal or site manager authorizes a location purchase.
2. A dated sales slip is obtained at the time of purchase. The sales slip should be itemized. The custodian of the fund should provide the initial expenditure account coding and accumulate receipts for replenishment of the fund.
3. When the local fund has been depleted to the point where reimbursement is needed the fund custodian should prepare a reconciliation of the account and submit a request for reimbursement.
4. The request for reimbursement is sent to the business office for processing at the next board meeting.
5. When approved by the board a warrant will be issued to replenish the amount to its authorized limit.

Procurement Card Purchases:

1. Each user should review the board policy relating to procurement card purchases. Procurement cards are for business related purchases only. The card may not be used for personal use.
2. Each card will contain usage restrictions including per transaction and per month spending limits.
3. The card user is responsible to obtain purchase authorization prior to using the procurement card.
4. A log of all purchases will be kept by each cardholder. If receipts are received, they should be attached to the monthly log of purchases.
5. When placing orders by telephone the purchaser shall record all relevant information on the purchasing log including order date, vendor, brief description, budget code and cost, including shipping and handling.
6. At the end of each month, the cardholder will receive a statement of activity. The cardholder shall review it for accuracy, reconcile statement to the site activity log, sign activity log and return statement, activity log and all documentation to the district business office within five days for payment.
7. The cardholder should immediately report any lost or stolen cards to the district office.

Purchase Order Purchasing

1. Obtain Purchase Order (PO) from appropriate school or district office. Complete with appropriate vendor and order information including budget account coding. If account coding is not known, provide information as to program, contract item or grant. If no information is provided, the expenditure is assumed to be a building budget expense.
2. Distribution of PO copies:
   • White - Mailed to vendor.
   • Green and Canary sent to business office.
   • Pink and Gold copies kept by purchaser.
3. Business office staff will review PO and provide/review account coding and encumber local budgets for issued PO's.
4. Schools should keep the Pink copy of the PO in a numeric file for future reference. The Gold copies act as a receiving document. When the ordered items are received, the packing slip or invoice should be attached to the gold copy, initialed, dated, marked "OK to pay," and forwarded to the district office.
5. Upon receipt of invoices and authorization to pay, the claim will be set up to pay at the next scheduled board meeting. In order to insure that items are paid in a timely manner all payable claims should be submitted to the Accounts Payable Office by the first Friday of the month.