developments in purchasing, including changes in purchasing statutes and regulations, and changes in the purchasing policies and procedures. Training and staff development may be provided by either external or internal resources. Throughout the training and staff development, a common basis of purchasing theory should be established and reinforced ensuring that the principles and – standards of good public purchasing are applied consistently. [Insert local procedures as applicable.] Control Environment According to the Purchasing Module in the FASRG, expenditure of public money requires a strong control environment. The following items should be present in the purchasing control environment: The campus Approval of purchase requisitions at the campus and departmental levels. principal or department head should review for need and approve purchase requisitions before they are submitted to the centralized purchasing department for processing. The purchasing director or other designated official should Approval of purchase orders. review for compliance before approving purchase orders for issuance to vendors. If a purchase is to be federally funded, approval should first be obtained from a special programs administrator, to ensure allowable use of funds. Vigilance in the supervision of the entire purchasing Supervision of purchasing process. function on a daily basis is essential. The purchasing Segregation of duties among purchasing and accounting personnel. director, along with the finance director, and ultimately the superintendent, are responsible to ensure that duties among purchasing and accounting personnel are properly segregated (to the degree possible) to provide a checks-and-balances environment. The purchasing clerks should be trained and Maintenance of purchasing files and records. supervised so that purchasing files and records are complete and maintained in an orderly fashion for the period required by law. Receiving personnel (either centralized or Control over incoming merchandise. decentralized) should be trained and monitored to ensure that the proper procedures are followed with incoming merchandise (i.e., the counting and inspection of merchandise received, and the completion of receiving reports). Although receiving Verification of invoices with purchase orders and receiving reports. personnel are responsible for the initials verification of invoices, accounting personnel verify that the invoice, the purchase order, and the receiving report match before presenting the invoice for approval for payment.
developments in purchasing, including changes in purchasing statutes and regulations, and changes in the purchasing policies and procedures. Training and staff development may be provided by either external or internal resources. Throughout the training and staff development, a common basis of purchasing theory should be established and reinforced – ensuring that the principles and standards of good public purchasing are applied consistently. [Insert local procedures as applicable.] Control Environment According to the Purchasing Module in the FASRG, expenditure of public money requires a strong control environment. The following items should be present in the purchasing control environment: Approval of purchase requisitions at the campus and departmental levels. The campus principal or department head should review for need and approve purchase requisitions before they are submitted to the centralized purchasing department for processing. Approval of purchase orders. The purchasing director or other designated official should review for compliance before approving purchase orders for issuance to vendors. If a purchase is to be federally funded, approval should first be obtained from a special programs administrator, to ensure allowable use of funds. Supervision of purchasing process. Vigilance in the supervision of the entire purchasing function on a daily basis is essential. Segregation of duties among purchasing and accounting personnel. The purchasing director, along with the finance director, and ultimately the superintendent, are responsible to ensure that duties among purchasing and accounting personnel are properly segregated (to the degree possible) to provide a checks-and-balances environment. Maintenance of purchasing files and records. The purchasing clerks should be trained and supervised so that purchasing files and records are complete and maintained in an orderly fashion for the period required by law. Control over incoming merchandise. Receiving personnel (either centralized or decentralized) should be trained and monitored to ensure that the proper procedures are followed with incoming merchandise (i.e., the counting and inspection of merchandise received, and the completion of receiving reports). Verification of invoices with purchase orders and receiving reports. Although receiving personnel are responsible for the initials verification of invoices, accounting personnel verify that the invoice, the purchase order, and the receiving report match before presenting the invoice for approval for payment.