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West Virginia Northern Community College (WVNCC) Purchasing Rule, NC – 5008 requires:Institutional guidelines and procedures for purchases not exceeding $50,000. (§133-30-7.3.b)Institutional guidelines and procedures for receiving, inventorying and distributing materials, supplies, equipment, services and printing. (§133-30-7.3.c)Signature requirements for spending levels based on established thresholds with the Board of Governors approval required for a purchase greater than $100,000. The following procedure relates to all purchases, except those related directly to travel, regardless of funding source or payment type. The Travel Procedures provides procedures for travel related expenses.DefinitionsPurchase Requisition (aka Requisition) – The form completed to request the purchase of a non-travel related goods and services.Purchase Order (aka PO) – Purchase Requisition that has been processed in the Business Office and may be used as the authorization to make a purchase and guarantees payment to a vendor.Request For Proposal (aka RFP) – Process defined in series 30 for purchases exceeding $50,000.Vendor – Business or individual who provides goods and/or services to the college for payment. Budget Manager – Individual designated as the authority (monitoring & spending) over a given departmental budget.Cabinet Member – Individual designated to service on the President’s Cabinet.Vendor Consistency – All purchasing and payment documents must be identical in regards to vendor name and vendor address. Institutional guidelines and procedures for purchases not exceeding $50,000 The purpose of the purchasing procedures is to ensure that proper authorization occurs prior to any purchase being made. The authorization needed will be dependent on the amount of the request. However, no matter the amount, all requisitions will be processed in the Business Office and the requester provided a Purchase Order that can be given to a vendor as guarantee of payment for goods and services rendered. Complete a purchase requisitionA form is provided and can be accessed in the Business Office Forms repository. The directions for completing the requisition accompany the form. Note – Emphasis will be on Vendor Consistency.Attach supporting quote(s)One quote for items under $1,000 Three comparable quotes for items greater than $1,000, but less than $50,000 Special circumstances of a sole source vendorIf a vendor has a current state contract, purchase can be made with a single quote regardless of amount. The state contract number must be recorded on the requisition.Sole source vending is acceptable for proprietary / patented resources or in the case of maintaining business continuity with other services or products already in use at the College. A letter of justification required for a sole source vendor on the vendors letterhead.It is not a requirement to accept the least expense quote if value can be demonstrated for an alternate selection.RFP process conducted by the Business Office, as outlined in Series 30, for items greater than or equal to $50,000Attach specialty documentationContractual & Professional Services must also include a valid contract that is:Accompanied by Form WV-48 if for individual contractual services (i.e. in place of a vendor terms & conditions) orAccompanied by from WV-96, Agreement Addendum if the vendor has specific terms and conditions listed in their contract.Signed by the vendor and by WVNCC CFO or President. No contract shall be entered into by any other employee.Note – Sent to the WV Attorney General for approval when necessary.Note – Placed on file with the WV State Auditor’s Office when necessary.Hospitality must include a Hospitality Form that is:Completed with details of the event prior to occurringNote - Attendee list is to accompany the invoice for paymentAssociation Dues & Professional Memberships must include either:WV AB-AR14 (WV OASIS Dues & Memberships submitted annually) orA completed Purchase or Acquisition of Materials Form if the item was not pre-approved. Software License must include a WV-96A, Agreement Addendum if:The vendor has specific terms and conditions listed in their contractAcquire appropriate authorizationGreater or EqualLess ThanRequired Approval$ 0$ 1,000Budget Manager Signature$ 1,000$ 10,000Cabinet Member Signature$ 10,000$ 25,000CFO Signature$ 25,000$ 100,000President Signature$100,00BOG Approval SignatureAll signature requirements are cumulative – that is multiple signature needed for any purchase over $1,000.Create a purchase order in the Business OfficeReview vendor statusNew vendors require the acquisition of an original W-9.The Purchasing Agent / Director, or designee, will process the requisition within the financial system and assign a purchase order number.The purchase order will be sent to the requester.Place the order / make the purchaseThe requester arranges with the vendor the purchase, providing the PO number as guarantee of payment from WVNCC. The requestor may coordinate with Business Office personnel to place the orderEmergenciesEmergency repairs that require immediate serviceThe Purchasing Dept. should be notified no later than the next business day and a requisition & purchase order completed retroactively.An immediate need after all other avenues to resolve a matter had been exhausted. The Purchasing Dept. should be notified no later than the next business day and a requisition & purchase order completed retroactively.All employee reimbursements must be submitted on the Employee Reimbursement Form with Completed Receiving Report, if goods were purchased.Itemized receipt matching the Receiving Report. Exceptions to the Purchasing ProcessPersonnel services and benefitsPayments to employees for services related to their normal job functions or contracted work arranged through the Human Resources. Items from the College bookstore as part of the voucher program and billed to the student’s accounts, including regular student book and student supply vouchers.Prohibited PurchasesAlcoholic BeveragesWeaponsLegal ServicesGift Certificates (unless pre-authorized through P-Card Coordinator)Certain taxes (consult Purchasing Agent / Director)Travel related items (Processed through the Travel Policy)Note - There may be extraordinary circumstance. Any question can be addressed specifically with the CFO and/or President for exemption.Institutional guidelines and procedures for receiving, inventorying and distributing materials, supplies, equipment, services and printing (AKA inventory controls)Inventory controls are to ensure the receipt of purchased goods & services and the proper distribution when necessary. In addition, inventory controls establish tracking of capital assets where required. Shipment of goodsAll good should be shipped to a designated receiving areaNew Martinsville – Service CenterWeirton – Service CenterWheeling – Applied Technology CenterWheeling – B&O Business OfficeWheeling – Education CenterWheeling – Facilities GarageWheeling – Industrial Technology CenterWheeling – Student UnionIn the case of large, or specific items, the Purchasing Agent / Director, or their designee, may receive the goods The requestor at the CollegeThe Business OfficeConfirm receipt of the goodsThe receiver of goods should collect the shipping documentation (i.e Packing Slip) orIn the absence of shipping documentation, the College form ‘Receiving Report’ must be completed for goodsDocumentation is included in reconciliation of P-Card or sent to Accounts Payable for check payment.Payment Options for the purchase of goods and servicesP-Card with supporting documentation (Preferred)Invoice – Stamped and information completedPurchase Order Shipping Documentation Company invoiceInvoice should reference PO numberNote – No payment is to be made until goods have been received or services rendered.Paying for goods and services closes the process loop of purchasing. While traditionally the Business Office tends to all payments, the state of WV has adopted the used of purchase cards (P-Cards) allowing several employees to pay for their own purchases. Below is a summary:The purchase card represents the ability to pay for a purchase, not the authorization to make a purchase. All purchases should be approved through the Purchasing Procedure which requires a Purchase Order from the Business Office. Under the authority of WV Code 12-3-10a and legislative Rule 155 CSR 7 the Chief Procurement Officer (CPO) may develop and administer for usage of the Payment Card. The CPO is authorized to delegate and appoint the necessary individuals to carry out the procedural requirements and to avoid and determine any fraudulent activities.The card is issued under an authorized College personnel name and is the cardholder’s responsibility. The cardholder will be responsible for the security of the card and control all purchases made using their Purchase Card. The card is intended for purchases related to College business only. Use of the card for personal purchases is strictly prohibited. Unauthorized use of the card, and use not in accordance with the guidelines established for this program, may result in personal liability as well as disciplinary action up to and including dismissal in accordance with WVNCC Personnel Rules.Each individual card will be assigned a credit and transaction limit, which may not be exceeded. The cardholder is required to exercise good judgment and act responsibly when using the card. Record keeping is essential to ensure success of the program which must be maintained by each cardholder. This is not an extraordinary requirement-standard payment and reimbursement rules require retention of the receipts and other documentation. The Departments will keep all receipts and documentation. Documentation may consist itemized cash register receipt and invoice or detailed purchasing card slip. The cardholder will review each invoice for completeness and attach the proper documentation to the transaction in OASIS. If receipt for merchandise does not show product description, and clarify usage of the products, the ordering department or the ordering person must personally provide that information on the receipt. Paper copies will be maintained until the end of each billing cycle. Upon receiving the statement, the cardholder will reconcile the statement with receipts submit all finalized documentation to the Purchasing Card Coordinator within 5 business days. The card usage will be audited regularly by the Business Office and can be revoked at any time.For vendors who do not accept the card, please notify the Accounts Payable Office in attempts to add the vendor to the process. Procedures to be followed include:Required Cardholder Agreement signed outlining:Terms and conditions of the agreement and the rules and procedures of the College.Notification of improper use of the card may result in disciplinary actions, up to and including termination and legal action.Acknowledgement that WV Northern Community College may revoke a card at anytimeCancellation of CardCut card in half and forward to Accounts Payable OfficeLost or Stolen CardsA cardholder must report a lost or stolen card to the accounts payable office, who will notify US Bank immediately.Accounts Payable(304) 214-8813US Bank(800) 344-5696A verbal report of lost or stolen cards must be followed in writing to the Accounts Payable Office using the “Lost or Stolen Card Notifications” form.Inappropriate use of card can be, but not limited to;Using the card for personal purchasesInappropriate control of the cardFailure to forward receipts and documentation to the Coordinator.Failure to forward invoices to the Coordinator in a timely manner may result in revocation of card(s).Allowing someone other than cardholder to make a purchaseConsequences of inappropriate use of cardRepeated violation of these may result in the cardholder(s) being cancelled and/orForfeiture of card and/or disciplinary action as outlined in WV Code 12-3-10b:“It is unlawful for any person to use a state purchase card, issued in accordance with the provisions of section 10-A of this article, to make any purchase of goods or service in a manner which is contrary to the provisions of section 10-A of this article or the rules promulgated pursuant to that section. Any person who violates the provisions of this section is guilty of a felony, and, upon conviction thereof, shall be confined in the penitentiary not less than one nor more than five years, or fined no more than five thousand dollars, or both fined and imprisoned.”AuditsTo ensure the continued success of this program, regular audits will be made of each cardholder’s account to ensure that items billed to the card have been received and rules are being followed. ................
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