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.
SAU Finance Office Guidance
Non-Employee Payments/Gifts - procedure
January 7, 2020:
All contracts must be entered into with the District name rather than the school.
- Hanover High School would be Dresden School District
- Richmond Middle School would be Dresden School District
- Bernice A. Ray School would be Hanover School District
- Marion Cross School would be Norwich School District.
August 21, 2019
New link for GSA
Search Contents
- All
- Accounts Payable and Payroll Voucher Approval Info
- Administration Office and Department Duties
- Contract Change Orders
- Disposal of District Property
- District Credit Card Purchases, Amazon, American Express & Staples
- Exceptions, Waivers, Standardization, and Emergency
- Federal Fund Forms
- Federal Funds
- Finance Forms
- Finance Office Duties
- Formal Bidding Requirements
- Glossary
- Insurance and Bond Requirements
- Petty Cash
- Quick Guide to Purchasing Thresholds
- Receipt and Invoice Documentation
- SDC Forms
- Transfer of Appropriations
- Travel Expense Guidelines
- Vendors
Section 1: Finance Office Duties
Finance Office Duties
In order to implement District Board Policy Section D: Fiscal Management, the duties and functions of the Finance Office are as follows:
- To provide fiscal control to ensure there are adequate funds available for purchases and to ensure purchasing guidelines are followed. Internal audits will be conducted on a random basis.
- To check and verify all purchase requisitions to ensure that purchases are charged to the proper accounts.
- To verify the availability of funds and the department’s budget status budget transfers are required to be processed prior to purchase orders being approved. Refer to Section 7 for budget transfer requirements.
- To consolidate the purchases of similar supplies and services used district-wide in such a manner that maximum value will be obtained for the money expended
- To issue purchase orders daily or as otherwise required.
- To issue checks to vendors in a timely manner and maintain all electronic accounts payable records.
- To maintain encumbrance and expenditure records.
- To review the preparation of bid specifications. Upon receipt of all bids, assist with the evaluation and comparison of all entries. Vendor reputation, quality, and the ability to manage and service the account are critical in awarding the bid. Final award is subject to School Board and/or SAU 70 Administration’s approval.
- To prescribe and maintain such forms as the Finance Office shall find reasonable and necessary to implement and support the purchasing procedures contained within this manual.
- To maintain mutual confidence and satisfaction between vendors and the school district.
- Maintain financial management systems that separately account for the receipt, obligation, and expenditure of each individual federal grant.
- Meet Federal financial reporting procedures in accordance with the applicable state.
- Report to the Superintendent or Business Administrator any suspicions of fraud, impropriety, or irregularity. If the report involves the Superintendent, the employee will also report his/her suspicions to the Board Chair.