PURCHASING GOODS OR SERVICES

PR-9-5

PROCEDURAL DOCUMENT

Effective Date: 4 September 2012

 

Rationale

The school can operate most effectively if all budgets are met and no unnecessary expenditure made. 

Purchasing Guidelines

  1. All purchases must have the prior approval of the principal. Pre-approved purchases as listed in this procedure are deemed to have principal approval.
  2. Goods obtained on “approval” must also have the prior consent of the principal.
  3. All goods on approval that are not acceptable must be returned promptly.
  4. All staff making purchases of goods, excluding pre-approved purchases must complete an order form. 
  5. Staff wanting to make a goods purchase in an area that is not their responsibility, must also obtain the approval of the staff member responsible for that area.
  6. The order book is located in the office and is to be used for the purchase of goods. The dollar value of each item must be written on the order.  An order maybe approved if the dollar value is missing with the agreement of the Principal or Bursar but an indication of the value should be given.
  7. Services are only to be purchased once the Principal has agreed to the need, the Principal is to order the service and ensure that the tradesperson has a clear understanding of the scope required. The Principal may delegate the ordering of the service to office staff.
  8. The Principal must have access to a current list giving the amount spent and the amount available in each budget area in order to consult when making financial decisions. 

Receipt and Payment of Items

  1. The bursar is to be informed of the receipt of all goods and services purchased.
  2. The bursar is to check that the price paid for the goods or service and actual goods or service received is what the purchaser thought they would be paying and buying, and as approved by the Principal. Any discrepancies are to be resolved with the purchaser and the Principal.
  3. The payment for any purchases made without prior approval, is the responsibility of the person making the order unless the principal agrees retrospectively to the purchase. NB: This is not an automatic agreement nor is the Principal obliged to agree to the payment. 

Pre-Approved Purchases

  1. Out of school care staff need to get approval for any items for art and craft, but do not have to fill in an order form unless the combined value is more than $30.  Larger items for out of school care will need approval.
  2. The person responsible for the purchase of morning, afternoon and after school care tea supplies does not need to obtain approval for purchases or to fill out an order form.
  3. Persons responsible for purchasing items for assembly, eg newsletter draw, do not need to fill out an order form. 

Pre-Approved Class Room Allowance

1.        A class room allowance is given to each teacher. This is to be used to subsidise the home use of computers, printers, papers etc in the preparation of lessons and also for of items to be used for teaching and learning in the classroom. Expenditure is at the discretion of each teacher and is considered pre-approved, however if requested by the Principal the teacher must supply details of the expenditure. 

Expenses

1.        Expenses are to be claimed using a reimbursement form, which is available from the staffroom.

2.         Expense claims should be accompanied by a GST receipt.

3.         Expense claims are to be approved by the Principal.

4.        The Principal is given an allowance each year in the budget to spend at their discretion on teaching and learning. Up to the dollar limit allowed in the budget expense claims are to be approved by the Bursar. Expense claims beyond the budgeted limit or claims other than for teaching and learning are to be approved by the Board Chairperson. Refer 9-1 for greater than $1000 claims. 

Petty Cash

  1. Petty cash has a float of $100.00.
  2. Reimbursements for minor expenses ($25 or less) may be made using cash from petty cash.  A GST receipt must be produced, and attached to a reimbursement form.
  3. Reimbursements over $25.00 will be paid by cheque or internet banking
  4. When petty cash is low, office staff will reimburse the petty cash tin through cashing a cheque through the school till.  The cheque is to be made payable to Plateau School BOT.  Bursar will code when processing cheque on Musac.
  5. Principal, Bursar and Chairperson have the right to audit petty cash funds at any time to ensure they balance. 

Conclusion

Purchases will only be made with prior approval and no items will be bought unless they are needed.