Step 7: Make Payment

ETHICS:

• Conflicts of Interest & Related Party Purchases

• Utah Officers & Public Employee Ethics Act

• Utah Educator Standards

• R277-113 Fiscal Policies & Accountability

• Policy DAE - Employee Conflict of Interest

• The Ten Commandments of Ethical Government Purchasing

• The Ten Commandments of Public Bidding

• Bid Tailoring & Brand Name Pitfalls

• Artificially Dividing Purchases - Prohibited by Law

By submitting a payment approval form initiating the cash disbursement process, the school/program is signing off and indicating their review and approval to make payment for the purchase. Schools and programs should be careful to ensure that all specifications have been met by the vendor before initiating the payment approval process; otherwise, the school or program will have little to no leverage with a vendor to perform and meet specifications that have not been met.

Accounts Payable Payment Approval Form: This form must be used to request payment from the accounts payable specialist or school financial secretary. In addition, the following documentation should be provided with the form:

Required Authorization Signatures on Accounts Payable Payment Approval Form: The purpose of obtaining the required signatures is to first and foremost insure proper communication has occurred between key personnel. In order to meet internal control, proper accounting, and record keeping requirements, the following signatures are required on the form:

Receiver - Signature on Accounts Payable Payment Approval Form: The individual(s) who received the goods/services must sign as the receiver on the Accounts Payable Approval Form before payment is made. This is to ensure that payment is made only for items that have actually been received. Payment should generally not be made until after the vendor has performed and delivered the goods/services to the specifications agreed upon in the purchasing authorization form, order, or contract.

Obtaining Authorizations Through E-Mail: Personnel are encouraged to use e-mail to obtain authorizations if needed. This means that if a person is not available to sign a payment approval form, they may provide their authorization through e-mail. When this is done, a reference note should be made on the payment approval form that this has occurred. In addition, a hard copy of the e-mail authorization should be printed and retained in the purchasing file for future audit and reference.

Partial Payments: It is common practice to receive partial shipments. When this occurs, please make sure to forward on all documentation to the accounts payable clerk or school secretary as they will need to process partial payments in these cases.

Receiver - Signature on Accounts Payable Payment Approval Form: The individual(s) who received the goods/services must sign as the receiver on the Accounts Payable Approval Form before payment is made. This is to ensure that payment is made only for items that have actually been received. Payment should generally not be made until after the vendor has performed and delivered the goods/services to the specifications agreed upon in the purchasing authorization form or contract.

Accounts Payable Payment Approval Form

PURCHASING PROCEDURES:

• Purchasing Procedures Flow Chart & Requirements

• Step 1: Needs Assessment

• Step 2: Determine Specifications

• Step 3: Solicit Bids, Quotes, and Other Information from Vendors

• Step 4: Vendor Selection

• Step 5: Process the Order with Vendor

• Step 6: Receive Goods/Services

• Step 7: Make Payment