Purchase Orders A document issued by AISD to a vendor showing types, quantities, & agreed upon prices for products or services. Sending a PO to a vendor constitutes a legal offer to purchase the listed products or services Once accepted a contract is formed.
Requirements for a Requisition (to obtain a Purchase Order) Correct vendor number Bid number or quotation information Goal & Strategy (if using Comp Ed. $) Shipping charges (if applicable) Correct quantity amounts (i.e.: not 1ea. T-shirt = $1,200) Detailed description of item (location, date & name, if applicable) Justification of coding (i.e. books, awards, art supplies, etc) On-line tracking # for Challenge orders Explicit instructions to vendor regarding order Special instructions for Business Office (notes section)
Purchase Orders – When can they be used? Routine supplies or services Examples: Office supplies Library books Furniture & equipment Maintenance supplies Software Rentals Consultants
Purchaser - enters requisition using eFinancePlus for needed products/services Budget Mgr reviews Denies / needs correction Approves Addl Review (if req) ie. Tech, Capital, etc Denies / needs correction Approves Business Office Denies / needs correction Approves, becomes a PO & is printed. PO is distributed Vendor White Copy Purchasing Blue & Gold copy Green copy Pink copy Purchase Order Life Cycle – from requisition to distribution (A general example)
Payment on a Purchase Order Vendor Purchasing - determines where goods / products need to go Purchaser Campus/ Dept – once acceptable goods / services delivered, signs gold copy of PO Business Office –Closes PO after payment is made Goods / Products Signed Gold PO copy Invoice Payment Goods / Products
Purchase Order Cycle Enter requisition at campus/dept. Up to 50 lines Multiple codes and items Requisitions approved and converted to Purchase Orders 11:00–12:00 PM & 3:00-4:00 PM Once converted, Purchase Orders are printed After printing – transferred to Pams office: Attachments are matched-quotes, lists, forms, etc. Disbursement occurs-US mail, inter-office mail, hold for pickup
Directives Also known as direct payment forms Used for prepayments and / or contracted services that have already been provided
Directive Form Forms are provided by the Business Office – NCR Form on-line – H:drive in BUSINESS OFFICE INFO folder Directives will be sent back to campus or department if the Business Office forms (one of the two selections above) are not used. Why? Standardization
Directives – When can they be used? See Page 8 of the Procedures Manual Any 865 Purchases/Reimbursements Entry Fees Hotels Membership Fees Magazine Subscriptions Surrogate Parent payments Utilities Invoices from other Districts Book Fairs No Directive for normal purchases = Violation write up
Direct Payment Forms – things to remember Include Goal & Strategy when applicable Include bid number for vendor Include commodity code Include vendor number Indicate how to send payment (Mail or pick-up) Attach 2 copies of the required documentation (invoices or registration forms
Fund Coding Refer to Budget Preparation Manual Financial Accountability Resource guide (FAR Guide) 1. See link on Business Office section of website. 2. Click on Module 1 Financial Accounting & Reporting (FAR) section Coding Information Sheet – Cindy Gardin Campus Fund Expenditures Quick Reference Guide Important for PEIMS
Activity Accounts Reminders Reimbursements out of 865 only No reimbursements out of 199 or 461 Remember to check accounts often and clear negative balances Receipt Books Donation Forms – use for monetary and item donations
Travel Form aka Green Form 4 For all District Employees & Students 4 Fill out form completely 4 Obtain all Signatures needed 4 Used to get advances for meals, & mileage (itinerary must be attached) 4 Employees Signature needed after trip 4 Return form within 5 days AFTER trip
Travel Advances to Purchase items Advance cash may be provided for the purchase of items at conferences & workshops at the Budget Managers discretion. These advances are requested using the Green Form Amount of advance should not be for less than $50 or more than $500. Original receipts must be attached to Green Form Receipt must contain: 1.Vendor name (Printed or stamped) 2.Date of purchase 3.Description of purchased items Handwritten receipts or adding machine tape without the vendors name stamped on it will not be accepted.
Travel – Food & Lodging Texas lodging rates should not exceed $120 / person (TASBO guideline) & $85 for Federal funds (Rates over these amounts needs Budget Manager approval). Funds will not be given for meals that are provided by the conference / workshop. Lodging & Meals in Region IV area will not be paid for from District funds. Original hotel receipt MUST be attached to Green Form. Meal receipts are not required, but student meal rosters must be turned in with Green Form.
REMEMBER District employees are exempt from State Occupancy Taxes when traveling on school business within the state of Texas. A Texas Hotel Occupancy Tax Exemption Certificate must be submitted by employee to the hotel.
Field Trips 1.Purchase Order is required 2.Transfinder Request is required Calculate mileage Adjust mileage for number of buses Request 10-14 days prior to trip 3.Field trip request form not needed unless money involved 4.Transportation will invoice for trip 5.Send invoice to AP with Goldenrod copy
Please see the power point presentation found on the H: drive (H: Business Office Info/Cash Handling Procedures) Cash Handling & Receipting There are several Cash Handling Procedures meetings conducted by Denise Benbrook through out the year.
Guidelines for the deposit of all cash & checks If cash has been turned in, a deposit should be made at least once per week.Daily Deposits should be made during fundraisers.Never keep more than $500 in checks and currency in campus overnight. No funds should be left in campus offices over a weekend or holidays, except for seed money and petty cash to be locked in a safe or secure cabinet. Checks should never be cashed out of receipted funds.
The 3 Commandments of writing receipts for cash A receipt should be written anytime cash changes hands. Only use District issued pre-numbered receipt books. Keep the receipt book locked up when not in use.
Writing Receipts Completely fill out the receipt (account info on the bottom left may not be applicable). Name of Individual making payment Date the cash was received Amount of Cash or Checks received Cash breakdown (i.e. how much in cash, how much in checks) Specific club or activity involved in generating deposit Account number cash being deposited Sign the receipt. Total cash turned in should equal the total of the receipts turned in for deposit.
Writing Receipts REMEMBER: An actual cash count should be made by the person signing the receipt in the presence of the person turning in the cash.
Petty Cash is a choice Budget or Activity Funds Campus/Dept. limit = $200 Small purchases < $50 Emergencies Sole responsibility of Budget Manager
Petty Cash Requirements Original sales receipt needed Vendor name must be on receipt Date must be on receipt Purchase must be under $50 No sales tax will be reimbursed – tax exempt form can be obtained from Pam
Cannot be purchased using Petty Cash 1. Flowers 2. Gifts 3. Insecticides 4. Office Supplies from non bid vendors 5. School Supplies from non bid vendors
How are Wal Mart purchases different? Wal Mart P.O.s require a card to be checked out through the Business Office. Person checking out the Wal Mart card must have proxy from the Budget Managers. The person doing the shopping must check out the Wal Mart card. No one can check out card for them.
Wal Mart Purchase Procedure 1) Determine which items are needed 2) Enter requisition in eFinancePlus 3) After requisition is approved & printed, the campus designate picks up card & P.O. from the Business Office 4) Designate will have 24 hours to complete purchase once card is checked out. 5) After purchase, the following needs to be returned along with the card to the Business Office: Signed goldenrod copy of P.O. Original receipt with P.O. # and printed name of person who signed receipt written on receipt
Additional Considerations No campus or department can have more than one card out at a time. On Fridays (Thursdays in the summer), the Wal Mart card must be picked up by 2pm and returned to the Business Office before 4pm that same day. All purchases should be complete & ready for payment once goldenrod & Wal Mart card are turned into the Business Office. Failure to comply with the 24 hour turn around may result in the suspension from usage for 90 days for campus / department.
Budget transfers within the same fund & function are entered in eFinancePlus by budget managers or those with budget managers proxy. Budget transfers are reviewed & approved at 10 am & 2 pm by the Business Office. Budget Transfers
Budget Transfers using eFinancePlus 1. Access Budget Transfer screen in eFinancePlus by choosing: Applications Fund Accounting Budget Ledger Batch Budget Transfer. 2. Click New Page icon 3. Enter the following info: a) Control # (your initials & date in MMYY format) b) Transfer # will automatically be assigned c) Location # (usually campus/dept #) d) Description – brief reason transfer is needed e) Enter FROM Budget #, FROM account # & FROM amount f) Enter TO Budget #, TO account # & TO amount 4. Click OK (record added message will appear)
Fund 865 transfers & reimbursement transfers Transfers may be needed from one 865 account to another 865 account. Or A school campus or department will need to reimburse another campus or department. To complete these, a PAPER TRANSFER form will need to be completed The Budget Manager or person with Budget Manager proxy will need to sign Send to Business Office for processing