Policy 830 (part 2) - Purchases | Roane County Schools

Policy 830 (part 2) - Purchases

Adopted on October 24, 2019

Effective October 24, 2019

Receipt of Deliveries

Deliveries to a warehouse
When deliveries are made to a central warehouse, or directly to a school or other cost center, personnel receiving the commodities are responsible for the inspecting of goods, ensuring that purchases meet contractual requirements, signing for the commodities, and forwarding the receipting documents to the business office for payment of the invoice.
The Superintendent shall cause to be developed local procedures for receiving merchandise shipped from vendors to a central warehouse for subsequent delivery to a school or other cost center. These procedures shall include the steps to be followed in the following circumstances:
when the complete order is received and the warehouse personnel are able to verify that all items ordered are received;
when the complete order is received but the warehouse personnel are not able to verify that all items ordered are received, such as when the computer hardware is ordered with specified pre-loaded software;
when all items are not shipped and backorders will not be accepted;
when all items are not shipped and backorders will be accepted.
The Superintendent shall cause to be developed procedures for receiving merchandise shipped from vendors directly to a school or other cost center. These procedures shall include the steps to be followed in the same circumstances discussed in the preceding paragraph.
Any problems with quality, quantity, performance, and lack of conformity to specifications, should be reported to the Superintendent or designated purchasing director immediately. Poor quality items that do not meet specifications should not be accepted and approved for payment. This applies also to term contract items. Whenever possible, problems shall be resolved before final payment has been made. All shipping documents and packing containers shall be retained.

Online Procurement

Whenever online procurement is used, all purchasing policies must be followed, including the issuance of purchase orders prior to the time the commodities or services are ordered. The purchase order must be issued to the vendor from whom the commodities or services are being purchased, and not to the online procurement provider.

Payment for Commodities or Services

The Board shall not approve payment for any claim for services rendered or materials furnished unless an itemized account of the claim is filed by the claimant.
The account shall be itemized in detail, and shall show, among other things, the following:
If the claim is for services, the claim shall show the kind of services, the dates when the services were performed, and the name of the person performing the services.
If the claim is for materials or supplies furnished, the claim shall show in detail the kind of material or supplies, the quantity, dates of delivery, and to whom delivered.
Consequently, the Board shall not make payments from a summarized statement, but must make all payments for materials furnished and services rendered from an itemized invoice.
In addition, payments shall not be made in advance of the materials being furnished or the services rendered.
The Board shall withhold payment in the final settlement of any contract, until the receipt of a certificate from the tax commissioner to the effect that all taxes against the contractor have been paid or provided for.
In addition, if the contract is subject to county or municipal business and occupation taxes, the payment must also be withheld until receipt of a release from the applicable county or municipality to the effect that all county or municipal business and occupation taxes levied or accrued against the contractor have been paid.

Credit Cards

The Board has established a credit card program as an alternative payment method for certain purchases.

Emergency Procurement

Declared Emergencies - Should the Governor, in an emergency, suspend laws, rules and/or regulations relating to the acquisition of commodities and services, the following procedures shall apply during the period of that suspension:
The employees or representatives of the County shall exercise sound judgment and discretion when acquiring commodities and services related to the emergency.
The employees or representatives of the County shall operate with highest ideals of honor and integrity and strive to avoid the appearance of perceived impropriety.
No person shall corruptly combine, collude, or conspire with one or more persons to lessen competition, or cause a higher price to be paid or cause one vendor to be unjustifiably preferred over one or more other prospective vendors.
No person shall solicit or receive anything of value, directly or indirectly, now or in the future, from any vendor or person supplying commodities or services in relation to the emergency.
The Superintendent or designated purchasing director shall develop specifications for commodities and services that do not favor a particular brand or vendor.
Any contract and/or purchase order in excess of $100,000 shall be reviewed, approved and signed by the Superintendent.
The acquisition of commodities and services not on contract that is estimated to cost in excess of $1,000 but less than $5,000 shall at all times be based on three competitive bids. Bids may be verbal but shall be summarized and documented and include the date of contact, vendor, dollar amount, commodity or service description, quantity, number of bids obtained and whether the award was made to the low bidder.
The acquisition of commodities and services not on contract that is estimated to cost in excess of $5,000 shall be based on three written bids which shall be documented and include the date of contact, vendor, dollar amount, commodity or service description, quantity, number of bids obtained and whether the award was made to the low bidder.
If, in the opinion of the Board, using sound judgment and discretion, time does not permit written bids to be received, verbal bids shall be obtained and documented, with written bids received within five working days of the request.
If, in the opinion of the Board, using sound judgment and discretion, time does not permit verbal bids to be received, the Board must secure written approval from the State Superintendent of Schools to secure necessary services and supplies without bids for only that period of time absolutely necessary to abate the emergency.
All purchase order and/or contract awards shall be made to the lowest, responsible bidder meeting specifications.
Should the award not be made to the lowest priced bidder, a written justification shall be placed on file with the bids that documents the reason the low price was rejected. This justification must be signed by the Superintendent.
The Board shall document each expenditure and include specifications, bids, no-bids, award justifications and any other relevant data.
The documentation for each expenditure shall be complete and shall be kept in an orderly manner that will enable any interested party to understand the specifics of the expenditure.
A complete written record of all expenditures relating to the emergency shall be submitted to the Governor within thirty days of the expiration of the declaration of the emergency.
The written record shall include a summary sheet that details all acquisitions for the emergency and list date of purchase, vendor, dollar amount, commodity or service description, quantity, number of bids obtained and whether the award was made to the low bidder.
The Governor reserves the right to remove the spending authority at any time during the emergency and appoint a person or organization to manage the emergency expenditures and/or transfer that authority to another organization.
All emergency expenditures are subject to complete review and/or thorough audit as requested by the Governor.
Local Emergencies
The Superintendent shall establish with Board approval the procedures to be followed in the case of an emergency at the local level that has not been declared an emergency by the Governor.
The Superintendent or designated purchasing director or appointed designee shall issue prior written approval for purchases in emergency situations. These situations can arise from acts of nature, conditions that are detrimental to the health, safety, or welfare of employees or students, or other unforeseen events that threaten the termination of essential services. These can include unforeseen delays by contractors or delays in the transportation of indispensable goods and materials. Emergency purchases shall not be used for hardships created by neglect, poor planning, or lack of organization.
Competitive bids must be obtained whenever possible. If, in the opinion of the Board, using sound judgment and discretion, time does not permit verbal bids to be received, written approval from the Superintendent to secure necessary services and supplies without bids for only that period of time absolutely necessary to abate the emergency.

Purchases by Schools

All purchases by the schools are to be made in accordance with the procedures specified in West Virginia Board of Education Policy 1224.1 and the incorporated manual entitled Accounting Procedures Manual for the Public Schools in the State of West Virginia and purchasing procedures set forth in this policy.
All contracts shall be approved and signed by the Superintendent. Except for the funds discussed in the succeeding paragraph, individual schools have the authority to expend only the "quasi-public" funds received by the school from curricular or non-curricular activities.
The Board shall not distribute public funds to individual schools for expenditure. Funds may be allocated to each school, but the actual procurement transactions shall be handled through the County's central business office. Exceptions to this general rule are:
the distribution of funds appropriated for faculty senates through the Public School Support Program (PSSP) and supplemental allocations by the ~~County~~ Board to provide the basic allocation for teachers not funded through the PSSP;
the occasional or infrequent reimbursement of an expense unintentionally paid by a school;
the disbursement of funds to a school for the repetitive purchase of a specific item, such as postage, where it is impractical to handle the transaction in any other manner. Supplemental allocations by the County to the appropriated amount provided to each teacher through the PSSP shall not to be distributed to the schools for expenditure. The latter two ~~(2)~~ exceptions are for small dollar amounts and shall not to be extended to the routine distribution of funds to all schools in the County on a formula or predetermined basis for the schools to determine how the funds are expended.
All State or Federal grant funds received directly by an individual school are to be remitted immediately to the Board office. The funds are to be allotted to the school for expenditure for the purposes identified in the grant award, but the procurement transactions are to be handled through the County's central business office.
Schools making purchases using "quasi-public" funds or student activity funds shall explore whether the goods and services are available from a contract negotiated by the County or a cooperative contract with other counties before going to the open market.

Safeguarding and Controlling of Assets

An adequate inventory control system of all capital assets, equipment and disposal supplies and commodities purchased shall be maintained to safeguard the assets on hand and to ensure that those that are placed into service or consumed have been used for an authorized purpose. This system shall include maintenance of inventory records.
The inventory of capital assets shall be maintained on the West Virginia Education Information System, as specified in the procedures manual issued by the Office of School Finance entitled Fixed Asset Inventory System for the County Boards in the State of West Virginia.
Inventory of Supplies and Other Expendable Property - A perpetual inventory system is to be maintained of all supply items that have a material dollar value, such as the supply inventory in a central warehouse or the vehicle replacement parts at the maintenance garage. The supply inventory shall include for each item or group of items the following information: name of item, quantity purchased, date of purchase, cost, reorder point, amount dispensed, and date dispensed.

Purchase of United States and West Virginia State Flags

The Board shall purchase United States flags, four by six feet, of regulation bunting for schools in its District, and require the flags to be displayed from the schools during the time the school is in session, except in inclement weather. The teacher, custodian or other person in charge of the building during the session is responsible for this flag being displayed at the school.

Any United States flag or flag of the State of West Virginia purchased with State funds or out of the county board building fund must be manufactured in the United States.

Cooperative Purchasing

The Board recognizes the advantages of centralized purchasing in that volume buying tends to maximize value for each dollar spent. The Board, therefore, encourages the administration to seek advantages in savings that may accrue to this County through joint agreements for the purchase of supplies, equipment, or services with the governing bodies of other governmental units.

The Board authorizes the Superintendent and/or Treasurer to negotiate such joint purchase agreements for services, supplies, and equipment which may be determined to be required from time to time by the Board and which the Board may otherwise lawfully purchase for itself, with governmental contracting units as may be appropriate in accordance with State law, the policies of this Board, and the dictates of sound purchasing procedures.

Cooperative or joint purchases require an agreement approved by the Board and the participating contracting body(ies) which shall specify the categories of equipment and supplies to be purchased; the manner of advertising for bids and of awarding contracts; the method of payment by each participating party and such other matters as may be deemed necessary to carry out the purposes of the agreement. Such agreements are subject to all legal bidding requirements.

Local Purchasing

The Board recognizes its position as a major purchaser in this community, and while it is the intention of the Board to purchase materials and supplies of quality at the lowest possible cost through widespread competition, if all other considerations are equal, the Board prefers to purchase within the County from established local merchants.

The Board authorizes the designated purchasing director to award purchases placed in accordance with law, this policy, and all policies of the Board otherwise applicable to local merchants when their quotation is competitive, freight charges are a factor, maintenance service may be required, and promptness of delivery is a consideration provided that all statutes pertaining to public purchasing are duly observed. Provided, that nothing herein shall be construed so as to permit the rules and regulations governing bidding and the award of contracts to be ignored or compromised.

Vendor Relations

With five (5) exceptions set forth below, the Board shall not enter into a contract, or purchase any book or other thing to be used in the public schools, or give value to acquire any other goods or services, if any Board member, a school district officer, the Superintendent, or any supervisor, principal, or teacher has 1) voice, influence, or control over the decision to contract, purchase, or acquire, and 2) a direct or indirect pecuniary interest in the proceeds of the transaction.

Provided, however, that even though a Board member, a school district officer, the Superintendent, or any supervisor, principal, or teacher has 1) voice, influence, or control over the decision to contract, purchase, or acquire, and 2) a direct or indirect pecuniary interest in the proceeds of the transaction, the Board may:

make publications in newspapers as required by law;
do business with a public utility which is subject to regulation by the Public Service Commission of West Virginia;
employ the spouse of a Board member, a school district officer, the Superintendent, or any supervisor, principal, or teacher as a principal, classroom teachers, or service employ;
designate a bank within the county as a depository of the Board's funds, but only if the person having 1) voice, influence, or control over the decision to contract, purchase, or acquire, and 2) a direct or indirect pecuniary interest in the proceeds of the transaction does not participation the deliberations or any ultimate determination of the depository of the funds; and
contract with a vendor supplier who employs either the person having 1) voice, influence, or control over the decision to contract, purchase, or acquire, and 2) a direct or indirect pecuniary interest in the proceeds of the transaction a Board member, or his/her spouse or child, but only if the employee:
is salaried;
is not a party to the contract;
is not an owner, shareholder, director, or officer of a private party under the contract;
receives no commission, bonus, or other direct remuneration or thing of value by virtue of the contract;
does not participate in the deliberations or awarding of the contract; and
does not approve, vote for, or authorize payment for services or supplies furnished under the contract.

Even when the Board is permitted under the foregoing rule to enter into a contract despite the fact that a Board member or employee has an interest in the profits or benefits of the transaction, the Board member or employee is prohibited from making, participating in making, or in any way attempting to use his/her office or employment to influence a school district decision to enter into the contract. In the case of a Board member, it is necessary that the member excuse him/herself from participating in the discussion and decision-making process by physically leaving the room during the period, fully disclosing his/her interests, and recusing him/herself from voting on the issue.

Board members and school personnel shall not accept any form of compensation from vendors that might influence their recommendations on the eventual purchase of equipment, supplies, or services. Furthermore, Board members and school personnel shall not accept any compensation from a vendor after a decision has been made to purchase equipment, supplies, or services from said vendor. In addition, Board members or school personnel who recommend purchases, shall not enter into a contractual or other arrangement with a vendor seeking to do business with the Board, or a vendor with whom the Board or any of its related entities is doing business, whereby an individual board member or member of the school staff receives compensation in any form for services rendered.

Such compensation includes, but is not limited to, cash, checks, stocks, or any other form of securities, and gifts such as televisions, microwave ovens, computers, discount certificates, travel vouchers, tickets, passes, meals, and other such things of value. In the event that a Board member or member of the school staff receives such compensation, albeit unsolicited, from a vendor, the Board member or school staff member shall notify the Treasurer, in writing, that s/he received such compensation and shall thereafter promptly transmit said compensation to the Treasurer at his/her earliest opportunity.

All sales persons, regardless of product, shall clear with the Superintendent's office before contacting any teachers, students, or other personnel of the Board. Purchasing personnel shall not show any favoritism to any vendor. Each order shall be placed in accordance with policies of the Board and of the West Virginia Board of Education.

The Superintendent and every full-time Board employee are prohibited from personally participating in a decision, approval, disapproval, recommendation, rendering advice, investigation, inspection or other substantial exercise of administrative discretion involving a vendor with whom s/he is seeking employment or has an agreement concerning future employment.

A full-time Board official or employee who exercises authority or control over a public contract between a vendor and the Board, or whose subordinate exercises such authority or control, is prohibited from seeking employment by the vendor or to purchase, sell, or lease real or personal property to or from the vendor. Nor shall s/he have an agreement with the vendor concerning future employment. By way of illustration, an official, employee, or subordinate is considered to exercise authority or control over a public contract by any of the following acts: drafting bid specifications or requests for proposals; recommending selection of the vendor; conducting inspections or investigations; approving the method or manner of payment to the vendor; providing legal or technical guidance on the formation, implementation, or execution of the contract; or taking other non-ministerial action that may affect the financial interests of the vendor.

A person adversely affected by the foregoing restriction on purchasing personal property may make such a purchase only if the West Virginia Ethics Commission expressly approves, or if acting in good faith reliance upon a West Virginia Ethics Commission guideline, advisory opinion, or official policy.

Payment of Claims

The Board directs the prompt payment of legitimate claims by suppliers of goods and services to the County.

Each bill or obligation of this Board must be fully itemized and verified before a voucher can be drawn for its payment.

When an invoice is received, the accounts payable supervisor shall verify that a voucher is properly submitted and that the amount of the invoice is correct.

The originator of the purchase order shall verify that acceptable goods were received or satisfactory services were rendered and the date of receipt.

All payments shall be submitted for Board review and approval in the form of a listing that includes the vendor name; the purchase order number; the number and amount of the check; and the description of the item.

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