PURCHASING/EXPENDITURE USER’S GUIDE

The purpose of these guidelines is to ensure that district purchasing is in accordance with GASB (Governmental Accounting Standards Board). In addition, by following these guidelines, district staff will procure the goods and services needed, at the lowest available price. The use of “District” implies either SAU 70, Hanover, Dresden or Norwich School District.

The function of purchasing is to serve and assist the educational program by providing the necessary supplies, equipment, and services.

The school board declares its intention to purchase competitively without prejudice and to seek maximum educational value for every dollar expended.

The acquisition of supplies, equipment, and services will be centralized in the Finance Office, through which all purchasing transactions are conducted.

The prime guidelines governing the responsibility for all purchases are that all will fall within the framework of budgetary limitations and that they be consistent with the approved educational goals and programs of the school district.

This guide was developed to ensure the best possible price and quality for the desired products and services are received. This guide will require that all purchases be made with proper documentation, approvals, and on appropriate forms.

This guide also details the level of authorization needed for expenditures based on purchase price, the need for comparative pricing or competitive bidding based on purchase price, and the procedures for accomplishing both.