Policies and Procedures Handbook

Last Updated: 5/23/2005
Garrett County Public Schools
40 South Second Street
Oakland, MD 21550



Administrative Procedure

1. Requisitions are customarily submitted by the department head or school principal to the central office. When requisitions are processed and approved by the
    appropriate central office administrator, they are forwarded to Finance for processing and release to the vendor. Copies are returned to the principal and central office

2. In the case of purchases through Sam's Club Direct, purchases which will be paid for from the school allocation do not require a requisition. Principals should, however,
    obtain written approval from the appropriate central office administrator that an amount up to a stipulated sum can be expended. Once the materials have been
    procured, Sam's Club Direct will: (1) issue the procurer an itemized receipt for the materials, and (2) invoice these materials directly to the finance office. As a result,
    the receipt for the materials should be forwarded to the finance office (with a copy of the written approval from the appropriate central office administrator) so that the
    receipt of the goods can be matched with the invoice. The finance office will then charge these expenditures against the specific school allocation.

3. As materials are received, the quantity and type of these materials should be verified with the purchase order and the date of receipt marked on the purchase order.
    Packing slips should be signed by the individual receiving the shipment and given to the individual responsible for approving the invoice for payment.

4. When invoices are received for materials, the invoice should be checked with the purchase order to ensure receipt of the correct quantity and type of materials.

    a. If the order is complete, the purchase order should be marked by indicating the invoice number and the date the invoice was sent back to the finance office for
        payment. The invoice, of course, should be dated and signed as approved for payment. Packing slips received with the shipment should be attached to the approved
    b. If an invoice is received but does not completely correspond with the purchase order:

        (1) Check to see if the missing items have been back ordered. If the missing items have been back ordered, the invoice and purchase order should be processed as
             if the order had been completed.
(2) If the materials have not been back ordered, but are missing, allow ten days for late shipment. If the materials are not received during this period of time, a letter
             should be sent to the dealer (cc: Finance Office) asking about the status of the missing items.

5. Should materials be received but an accompanying invoice is not received within two weeks, please check with-the finance office to determine whether they are holding
    the invoice; if they are not, a letter should be sent to the dealer (cc: Finance Office) informing them of the situation.

6. As a result of the length of time which may occur between initiation of a purchase order by you and the payment of such order by the finance office, we are asking that
    you review the status of your outstanding purchase orders and invoices by the 15th of each month. By making this review, generating any necessary correspondence,
    and promptly submitting all completed invoices to the finance office at this time, we should be able to schedule payment of bills on a regular basis.

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Section 700
Table of Contents 

Business Affairs 725.29
Adopted 12/18/73 JJR
Revised 8/13/81, 2/8/94