Barnard Purchasing Department

PURCHASING AND ACCOUNTS PAYABLE PROCEDURES

PROCESSING ORDERS THROUGH THE PURCHASING DEPARTMENT

Except for a limited number of instances when payments can be made directly through Accounts Payable (see PROCESSING PAYMENTS THROUGH ACCOUNTS PAYABLE), all purchases of goods and services, regardless of the source of funds and method of payment, are to be made through the Purchasing Department.

Purchasing Procedures

Purchase Requisition Form (Exhibit A) – A two-part requisition form is filled out and signed by the department head or other authorized individual. The first copy is submitted to Purchasing and the second copy is for the department’s files. Step by step instructions are located on the back of the form. Please be sure to use the general ledger number with an object code (last four digits) that is relevant to the type of purchase you are making. If you do not have budgeted monies for the appropriate object code, contact the Budget Director. For restricted funds, contact the Assistant Controller. Signature Authorization Cards are issued by the Controller’s Office for individuals authorized to sign for Department budgets.

Purchase Order Form (Exhibit B)– Upon Receipt of the Requisition Form , the Purchasing department prepares a purchase order ("P.O."). The original is sent to the vendor, two copies of the purchase order are sent to the requisitioning department. The pink copy is for the department's permanent file. The yellow copy (receiving report) is to be retained by the Department until the goods are received or services are performed. For those request received prior 1:00 p.m., a P.O. will be generated on the same day.

Annual Purchase Order–An annual purchase order is used on a limited basis to eliminate repetitive requisitions to the same vendor. Supplies or services are drawn against these orders as needed by the designated departmental representative, contacting the vendor directly. The Director of Purchasing must approve all annual purchase orders.

Confirming Orders – "Confirming" orders are not acceptable except in an emergency situation. The Purchasing Director reserves the right to reject confirming orders and to hold the individual who submitted the order personally responsible for the costs of the goods or services.

Authorizing Payment Upon Receipt of Goods or Services – All goods and services should be reviewed and/or inspected immediately upon receipt by an individual in the Department authorized to sign for such receipt.

Damages and Shortages - If goods are found to be unacceptable for any reason or if a department wishes to return merchandise, contact the Purchasing Office immediately. Arrangements will be made for the goods to be picked up and returned to the vendor. This process is begun by filling out a Change Order, which should be completed with the assistance of a Purchasing employee.

Complete Shipments – If a shipment is complete for all items on a purchase order, sign and date the receiving copy of the purchase order (yellow copy) in the "receiving report" box and return the yellow copy to the Accounts Payable Department.

Partial Shipments - If a partial delivery of the original order has been received,

1. Make a photocopy of the receiving report of the purchase order
2. Circle and date each item received.
3. Sign and date in the applicable "partial shipment" box.
4. Submit this photocopy to the Accounts Payable Department. Repeat this procedure for subsequent partial shipments.
5. When final shipment is received, circle and date on the original yellow form the final items received; sign and date in the "completed shipment" box and submit this original to the Accounts Payable Department.

Orders Of $5,000 Or More- When you are contemplating a purchase of $5,000 or more for your Department, please notify the Purchasing Department before contacting vendors so we may guide you through the bidding process. Purchasing staff is available to provide you with sample bidding documents and eligible vendor lists for certain commodities. For all purchases over $5,000, three (3) written bids, quotations and/or proposals are required. Copies of the bids or proposals must be submitted to Purchasing along with the Purchasing Requisition. For orders where you believe that there is only one qualified vendor, you must obtain the Purchasing Director’s approval on a Sole Source Justification Form before initiating the procurement or contract renewal process.

PROCESSING PAYMENTS THROUGH ACCOUNTS PAYABLE

General Payment Request Policies – Request for payment for certain goods and services can be submitted to Accounts Payable on a check request form (Exhibit C). The department fills out the two-part check request form. The first copy, accompanied by the proper documentation, is submitted to Accounts Payable and the second copy is for the department’s files. Instructions on how to fill out the Check Request are located on the back of the form.

Payment for the following is appropriate on a check request form:

Consultants, Honoraria, outside lectures * (excluding Barnard College employees who are paid through payroll)

Out of pocket college expenditures (i.e. travel)

Subscriptions Renewals

Purchases for goods and services under $500.00 where the P-Card is not accepted

Required Documentation

In order for a Check Request Form to be processed by Accounts Payable, the following documentation must be submitted to Accounts Payable:

Completed and approved Check Request Form (Instructions are printed on the form).

Actual invoice or receipt for expenditure.

The actual invoice or receipt must provide a detailed description of the purchase. Copies of receipts or actual credit card statements will not be accepted in the normal course. In the rare case that an actual receipt is not available, a copy of the receipt or credit card statement will be accepted under the condition that the employee sign a statement attesting that no actual receipt is available and that a duplicate charge will not be submitted. Employees who repeatedly avail themselves of the receipt alternative may have this privilege revoked.

Authorization of Check Request Form

All Check Request Forms must be signed by an authorized employee, generally the budget officer for the department. For out-of-pocket expense reimbursements, the employee's supervisor must approve the Check Request Form. For Vice Presidents and the President, the Controller must review the Check Request Form. Any issues or concerns regarding these expenses will be discussed with the V.P. for Finance and Planning (or with the President with regards to the expenses of the V.P. of Finance and Planning).

* When reimbursing outside consultants for services or guest lectures, the tax address and either Social Security or EIN number of the payee must be included.
**All payments to Barnard College Employees for stipends, honorariums or extra services to other departments must be paid through Payroll.

The following additional forms are available for payments:

Request for Petty Cash Advance

Petty Cash Reimbursement Request

Request for Travel Advance

Travel Expense Voucher

Please use your correct name on a check request. No Nicknames.

Note: Barnard College is tax exempt therefore sales tax should never be included in amounts to be paid. Tax exempt forms should be obtained from Accounts Payable before purchases are made.

Deadlines
Check Request Forms should be submitted on a timely basis to Accounts Payable for processing. The following is the schedule for the Accounts Payable Department:

If received by Checks mailed by

Monday noon Wednesday at 3:00 p.m.

Wednesday noon Friday at 3:00 p.m.

Petty Cash Fund

Policies on Using a Petty Cash Fund – Certain departments are authorized to use a Petty Cash fund for making small disbursements. Policies on the use of petty cash funds are as follows:

Individual purchases for reimbursement from a petty cash fund should not exceed $25.

The following items should not be paid from the petty cash fund:

Equipment purchase

Service payments (e.g., wages, consulting fees)

Advances

Registration fees & dues

A petty cash fund should not be used to cash checks.

The department should maintain the fund in a locked petty cash box, which should be kept in a locked cabinet, desk or closet.

One person from a department should be designated as the petty cash fund custodian, and cannot draw from the fund without the Department Head’s approval.

If the employee who established the Petty Cash Fund leaves the college or changes departments, the Petty Cash account must be closed out and a new one opened.

Petty Cash Procedure

Petty Cash Fund – To establish a new petty cash fund, a Request for Petty Cash Advance (Exhibit D) is submitted to Controller’s Office for approval.

Only one petty cash fund will be approved for each department

The total balance for any petty cash account is normally limited to $150.

Any department wishing a higher amount should speak to the Assistant Controller prior to the request.

Petty Cash Vouchers (Exhibit E) – The departmental custodian is responsible for maintaining petty cash fund. When a payment is made from petty cash, the custodian completes a petty cash voucher including documentation and required signatures.

Petty Cash Reimbursement – To reimburse the fund, a Petty Cash Reimbursement Request (Exhibit F) is prepared for the amount of petty cash vouchers. The form is then submitted to Accounts Payable with the petty cash vouchers and an adding machine tape of the vouchers stapled to it.

To insure accurate fiscal year charges, all petty cash funds should be balanced and reimbursed at the end of June.

Travel and Entertainment Policies and Procedures -- see Policies and Procedures: Garber Travel

SPECIAL PROCEDURES

Requisition and Payment for Catering/Food Services (Aramark)

Call the Purchasing Office (x45204) to obtain an FS (Food Service) number.

Call food service (x 46653) to place your order. The following information must be provided to them at this time:

FS number

Your name, department and phone extension

Department account number to be charged

A few days after your catered event, the requesting department will receive two copies of the invoice from Aramark. The white copy should be reviewed and approved by an authorized signatory and submitted to Accounts Payable within three days of receipt. The second copy is for the department’s files.

If liquor or wine was included in the event, a separate liquor invoice will be attached to the Aramark invoice. The liquor invoice should be reviewed, signed and the proper account number indicated and sent to Accounts Payable.