6210P: Purchasing: Authorization and Control

The District’s Purchasing Department supports the procurement needs of all District schools and departments. For questions or guidance, contact Purchasing at Ext. 4141 or Purchasing@bsd405.org.

The purpose of this procedure is to provide a centralized process for purchasing of goods and/or services for the direct use by and benefit of the District’s departments and its schools; and establishing rules and guidance to ensure compliance with District, local, state and federal requirements as it relates to purchasing goods and services. This procedure addresses the following:

1. Authorization of Purchases – No purchase shall be initiated without pre-approval
2. Competitive Pricing and Bid Requirements
3. Methods of Purchasing
   1. P-Card – This is the most common method to purchase general supplies. A P-Card is like a credit card. It is fast, easy to use, and accepted by most vendors for everyday purchases.
   2. Requisition/Purchase Order (PO) – This is used for more complex purchases requiring quotes or bids; ongoing purchases (open PO’s), when vendor requires a PO to ship goods, and professional or personal services below the Contract threshold amount. (Ex. Registration, membership, renewal, or pre-approved non-staff reimbursement).
   3. Contracts/Agreements
   4. Request for Check (RFC) – This is used for purchases that do not require a PO/legal instrument, or a vendor is unable to accept a P-Card.
   5. Requests for Reimbursement – This is used to reimburse staff, parents, or staff for preapproved expenses only for emergency situations, extenuating circumstances, or when a vendor does not accept PO’s or P-Cards.
4. Contact with Vendors
5. Allowable Purchases
6. Non-Allowable Purchases
7. Required Supporting Documentation
8. Delivery of Goods and Supplies
9. Receipt of Goods, Supplies, Services
10. Return of Goods and Supplies
11. Safeguarding, Recording, and Disposing of Assets
12. Contracts/Legal Agreements Approval Matrix

A. Authorization of Purchases

No purchase shall be initiated without proper approvals. Approvals must be obtained digitally or in writing

Purchase Type	Required Approval
All purchases	Individual with Budget Authority
Equipment purchases (such as Technology, Music, Athletic, etc)	Department Supervisor/Director – Ensure equipment is suitable and compatible with current or planned standards
ASB purchases	ASB Student Council – Must approve requests for purchase, and actual expenditure as documented in meeting minutes
Use of professional growth funds	Human Resources – Approve prior to the purchase
Use of State or Federal Grant funds	Contact the Grant/Budget Analyst for assistance – These funds may have special conditions imposed

B. Competitive Pricing and Bid Requirements

The Purchasing Department has memberships, purchase agreements and contracts with approved vendors that may offer discount pricing and satisfy bid requirements. Contact Purchasing for more information. Competitive prices must be secured, where possible, to ensure the best value for purchases and the best use of public funds to obtain the maximum value for each dollar expended. Thresholds where bids or quotes are required are outlined in Procedure 6220P: Bid Requirements.

C. Methods of Purchasing

All goods and services for use in the Bellevue School District should be purchased directly by the District. Purchases must not be made with personal funds to be reimbursed from an outside agency or organization. Purchasing methods include: P-Card, Requisition/PO, Contract/ Agreement, Request for Check, and Request to Reimbursement. To determine the best purchasing method, contact the school or department office manager or the Purchasing Department for assistance.

1. District Procurement Card (P-Card)

The District has secured discount pricing with many online vendors such as Amazon Business, Staples Advantage and KCDA. For this reason, do not use personal accounts. Contact the Purchasing Department for log in information for established accounts. Please be aware that some purchases are not allowed by P-Card such as salaries and wages, personal services, alcohol, gifts and gift cards, cash advances, etc. – See full list of Non-Allowable Purchases

• Get approval from the person with budget authority prior to making a P-Card purchase
• Check out a P-Card from the school or department office manager
• Read Policy and Procedure 6212 for P-Card guidelines prior to making a purchase
• Determine the best pricing for the item sought
• Swipe card or enter card number at check-out (for on-line purchases)
• Ensure the delivery is to a District facility
• Print or retain original detailed receipts
• Note the educational or business purpose of the purchase then sign and date the documentation
• Additional documentation (invoice or quote, food form, class lesson, etc.) may also be required. See: G. Required Supporting Documentation
• Return P-card and all original detailed receipts with any required documentation to the school or department office manager immediately
• Card manager enters data into Accounting System such as account code, purpose, sales tax status and attaches documentation
• Card managers must complete and submit reports weekly through the Accounting system
• Budget approvers must review and approve electronically weekly through the Accounting system

2. Requisition/Purchase Order (PO)

Contact Purchasing to review, approve and add the vendor to our database prior to engaging in any service with the vendor. 

• If MOA threshold is expected to be met for professional or personal services, complete the MOA and send to vendor for signature
• Obtain proper signature from BSD Staff Enter request (purchase requisition) into Accounting system
• Enter tax if applicable. The District is subject to paying sales tax on all taxable purchases (If you are unsure if a purchase is taxable contact the Purchasing Department)
• Ensure the delivery is to a District facility
• Attach quotes or other documentation such as MOA for Professional or Personal Services, ASB Minutes, etc. See: G. Required Supporting Documentation
• Release and approve through workflow
• Purchasing will convert to a PO and a number will be assigned by the Accounting System after all approvals are obtained
• The amount of the PO will be shown as an obligation in the Encumbrance column on the budget report
• E-mail notification with the PO number will be sent to the originator
• Purchasing will send a PO to the vendor to complete the ordering process
• Invoices from vendors should be addressed to the Bellevue School District Accounting Department

3. Contract/Agreements

Contact Purchasing to review, approve and add the vendor to our database prior to engaging in any service with the vendor.

• Contact Purchasing for the appropriate agreement template and Terms and Conditions prior to starting services. Purchasing will determine whether a Data Privacy Agreement is applicable and in place.
• Obtain all required documentation related to duties of the vendor, such as background checks, fingerprinting, Certificates of Insurance, etc.
• Complete agreement and send to vendor for signature
• If Contract threshold is expected to be met complete the agreement and send to vendor for signature
• Obtain proper signature from BSD Staff
• Enter details of agreement in accounting system Contract Entry Screen
• Attach all documentation including Contract, Exhibits, Insurance, Criminal Records Check, Fingerprinting requirement.
• Release into Workflow for Approvals
• The amount of the contract will be shown as an obligation in the Encumbrance column on the budget report.
• Once approved, Purchasing will send the fully executed document package to the Vendor.

4. Request for Check

• Enter a Request for Check in the accounting system
• Attach quotes or other documentation. See G. Required Supporting Documentation
• Release and approve through workflow
• The amount of the request will be shown as an obligation in the encumbrance column on the budget report 
• Requests will be converted, and the invoice will be routed to Budget Approvers for approval and back to Accounting Department to be processed for payment

5. Request for Reimbursement

Staff are encouraged to order supplies through the school or department office manager; however, the District will reimburse staff, parents or students for pre-approved allowable expenses in emergency situations, extenuating circumstances or when a vendor does not accept PO’s or P-Cards. Purchases using a gift card, gift certificate, or store credit from personal purchases will not be reimbursed.

• Prior approval must be obtained digitally or in writing by the person with budget authority before personal funds are expended
• Ensure the delivery is to a District facility
• A Claim for Reimbursement form must be completed and signed by employee and budget authority
• Documentation of the business or educational purpose must be included with the claim
• Original detailed receipts including method of payment must be submitted with the claim
• Additional documentation (invoice or quote, food form, class lesson, etc.) may also be required, See G: Required Supporting Documentation
• Department or Office mails claim to the Accounting Department for reimbursement processing

D. Contact with Vendors

Purchasing is responsible for reviewing, approving, and adding vendors to the vendor database and collecting necessary documentation.

Staff may:

• Contact vendors to obtain information on potential purchases or to request a quote
• Contact Purchasing (ext. 4141) for vendor suggestions
• Request vendors to send all invoices to the Accounting Department at PO Box 90010 Bellevue, WA 98009-9010

Staff may not:

• Commit to any purchase or service without prior approval
• Arrange for delivery to a non-district facility
• Ask vendors to send invoices directly to the school or individual making the purchase
• Sign contracts or legal agreements on behalf of the District unless specifically identified as an authorized signer. See: L. Contracts/Legal Agreements Approval Matrix

E. Allowable Purchases

District Funds shall only be used to further the educational or business purpose of the District. The following purchases are allowable when consistent with other district policies. For purchases using federal or other grants funds, contact the grant program manager for assistance, as the use of the funds may be more restrictive.

• Supplies, materials or services for educational or business purposes are subject to Policy 6220 and Procedure 6220P - Bid Requirements; 
• Travel consistent with Policy 6212, Procedure 6212P – Purchasing and Travel Charge Cards; Policy 6213, Procedure 6213P – Travel Authorization and Travel Expense Reimbursement;
• Equipment consistent with guidelines outlined in Policy 6801 and Procedure 6801P -Capital Assets/Theft Sensitive Assets
• Food subject to Smart Snacks guidelines, Policy 6700 – Nutrition and Physical Fitness, and Procedure 6240P - Food and Beverage Consumption 

F. Non-Allowable Purchases

The following is a list of purchases that are NOT allowable. Listed items are examples and not inclusive of all potential purchases.

• Gifts, gift certificates, or gift cards per Washington State Constitution Article VIII, Section 7
• Flowers as a gift
• Alcohol
• Food for meetings or events that are not beneficial to the operation of the District
• Cash advances
• Salaries and wages
• Items for personal use or non-district purposes
• Fuel for personal vehicle
• Gratuities in excess of reasonable and customary amounts
• Using a P-Card to send donations to charity
• Using a P-Card to pay for personal services, consultant agreements, or performance groups
• Using a P-Card for purchases of goods for which the District has a bid
• Using a P-Card for purchases for which the District has issued a purchase order, unless approved in advance by Purchasing Department
• Using a P-Card to pay for goods or services through on-line application software where required to store the card number on a personal device or computer (Uber, Lyft, etc.)

G. Required Supporting Documentation

Complete documentation must accompany all purchases or reimbursements – examples include:

• Invoices or Quotes
• Requisition for Goods and Services form
• Contract, MOA, or Agreement as required (See: L. Contracts/Legal Agreements Approval Matrix)
• Detailed, original receipts
• Packing slips Food & Beverage Request Form – For Staff. See Policy & Procedure 6240
• Lesson Plans when purchasing food for classroom purposes
• ASB Minutes documenting the approval of any purchase
• Extended Field Trip form for overnight trips involving students
• Prior Approval for Overnight Travel for staff traveling without students
• Travel Summary for Approved Travel for documenting post-travel expenses and submitting a claim for reimbursement
• Other miscellaneous documentation such as e-mails, notes, or other relevant information regarding the purchase

H. Delivery of Goods and Supplies

All orders placed for goods or supplies (including online orders) using district funds whether by PurchaseOrder, P-Card or personal funds must be shipped to a District facility. Violations could lead to the loss of credit card or ordering privileges.

Ship to:	Do not ship to:
A school in the District A department in the District District Warehouse District PO Box District Purchasing Office	Staff home address Parent or student home address Off-site meeting facilities Any non-district addresses

Deliveries may be held for pick up by a district staff member at the vendor will-call site in lieu of shipping.

If items are delivered to one District location and are needed at another, the items may be transported by a District staff member or sent via District interoffice mail between locations.

I. Receipt of Goods, Supplies and Services

It is the responsibility of the requestor to ensure goods are received and reconciled with the packing slip,or that services have been performed within the terms of the agreement prior to invoices for payment being approved.

• Principals or department heads shall designate locations and the staff responsible for receiving deliveries within their buildings
• For contracts, approve invoices to acknowledge receipt of goods or services and approve payment
• Invoices will be entered by Accounting Department staff for contracts that do not have a PO associated. These invoices will be routed to the Budget Approver and then processed for payment
• For POs, use online receiving to acknowledge receipt and approve payment of merchandise or services
• Enter the amount of goods or services in the amount field of the receiving screen for PO’s
• Record packing in the “packing” field
• Date and sign documentation, then scan and attach the records and send invoices to Accounting@bsd405.org to process payment
• Include any notes pertaining to the order (final, partial, shortage, backorder, etc.)
• The Accounting Department processes payments after matching the PO, invoice, and receiving

Note: P-Card purchases are reconciled using the PaymentNet system from JP Morgan Chase. See 6212P Use of District Charge Cards

J. Return of Goods or Supplies

The return of items purchased will vary depending upon the original purchase method.

Purchase by a PO:	Purchase by a P-Card:	Purchase by staff reimbursement:
Contact Purchasing Department to coordinate the return Request and complete the PO Action Form, send form with items to the Warehouse Purchasing Department obtains the return authorization from the vendor Warehouse hold items for pick up Vendor issues a credit upon receipt of goods or supplies.	Cardholder contacts the vendor to coordinate the return Follow the vendor’s instructions for return Ensure a credit is applied to the original card used	Staff only submits a claim for reimbursement when items are placed into service and will not be returned If items must be returned after the District issued a reimbursement, the refunded money must be paid back to the District

K. Safeguarding, Recording, Disposing of Assets

Care must be taken to ensure that all goods purchased with district resources are secured from theft and only used for its intended purpose. Items purchased with district funds are not for personal use.

Assets are recorded according to Policy 6801 and Procedure 6801P Capital Assets/Theft-Sensitive Assets in the District’s approved asset-tracking system. Contact the appropriate department prior to purchasing items as noted below. Note: listed items are examples and not inclusive of all potential purchases.

Technology	Music	Curriculum	Warehouse	Activities & Athletics	CTE
Computers and personal devices, printers, cameras, drones, software licenses, video displays	Musical instruments, band uniforms	Books for classroom or library, manipulatives	Nutrition small wares used in district kitchens	Sports equipment, sports uniforms, robotics, other ASB equipment items	Items used in CTE classrooms not recorded elsewhere

Items that have exceeded their useful life or are no longer needed must be declared as surplus and disposed of according to Procedure 6881P: Transfer, Sale and District Equipment and Materials.

L. Contracts/Legal Agreements Approval Matrix

Contracts/legal agreements that obligate the District must have advance approval and can only be authorized and/or signed by authorized individuals. Authorized individuals are typically School or Department Administrators with Budget Authority. Contact Purchasing at x4141 before executing any agreements/contract.

Contract Type	Approval Authorization	Signature Authority
Purchase Orders	Individual(s) with budget authority	Purchasing Manager
Formal Bids	School Board approval then Individual(s) with budget authority	Superintendent or Deputy Superintendent of Finance & Operations
Leases/Rents	Equipment: Individual with budget authority Real Property: Deputy Superintendent of Finance & Operations	Deputy Superintendent of Finance & Operations, or Executive Director of Facilities State contracts: Purchasing Manager via PO
Small Works Construction Projects Under $300,000	Executive Director of Facilities	Executive Director of Facilities
Formal Bids for Construction Projects Over $300,000	School Board approval, then Individuals(s) withbudget authority	Executive Director of Facilities
Personal Services/Professional Services $0 to $1000	Individual(s) with budget authority	No MOU or Legal Agreement Required
Personal/Professional Services MOA $1,000 to $2,499.99	Individual(s) with budget authority	School or Department Budget Authority, and Purchasing Manager
Personal/Professional Services Contract $2,500 to $14,999.99	Individual(s) with budget authority	School or Department Budget Authority, and Purchasing Manager
Personal/Professional Services Contract $15,000 or more	Individual(s) with budget authority	School or Department Budget Authority, and Cabinet Level Administrator
ASB PO or Personal/Professional ServicesContracts	ASB Officers or ASB Council and Individual(s) withBudget Authority	School Budget Authority, Purchasing Manager, and/or Cabinet Level Administrator as necessary.