Policies and Procedures Handbook
Last Updated: 03/22/2013	Garrett County Public Schools 40 South Second Street Oakland, MD 21550 (301)334-8900

    All expenditures of Public Schools funds will be made as a result of proper authorization and approval.  The authorization procedure has to do with the placement of an order for services, materials, equipment, etc.  The approval procedure relates to the signing of an invoice or other type of billing which has occurred as a result of the delivery of services, goods, etc.  All authorizations, as well as approvals, are subject to review by the Finance Coordinator, Director of Finance, and the Superintendent of Schools.  All expenditure authorizations/approvals related to salaries and wages will be cleared through the principal, the Director of Finance, the Assistant Superintendent, or the Superintendent of Schools.

    Authorization of other expenditures, however, should be made utilizing the purchase order procedure.  Purchase orders may be initiated at either the school building level by the principal or the central office level, but final authorization must come from the appropriate central office administrator.  Staff responsible for authorizations in each category of the budget is as follows: 

        Approvals of invoices, for payment by the finance office, should be made by the principal or person who receives the services, goods, etc.  Approval for payment should only be made after the delivery of services, goods, etc., has been checked for completeness.

	[ [ [	Previous | Next Section 700 Table of Contents	] ] ]	Business Affairs 725.30 WDT Adopted 1/9/78 Revised 8/13/81, 8/12/82, 8/9/94, 11/14/00, 6/30/06, 05/05/09