Section 5: Expenditures - Purchasing, Payments, Cash Disbursements (Non-Personnel Costs)

Training Resources for Administrators & Staff

Public Bids & Request for Proposals (RFPs)

1. Expenditures - General Procedures

2. Authorized Signatures - Checks

District Authorized Bank Accounts - Training Video (6:44)

3. Ethics & Accountability:

Utah Public Officers' and Employees' Ethics Act

Nepotism - Prohibiting Employment of Relatives

R277-515. Utah Educator Standards.

R277-113. LEA Fiscal Policies and Accountability.

Conflicts of Interest

Purchasing From Vendors Which Have Conflicts of Interest with District Employees

10 Absolutes to Public Purchasing

Brand Names & Public Purchasing Pitfalls & Solutions

Utah Public Officers' and Employees' Ethics Act

Nepotism - Prohibiting Employment of Relatives

R277-515. Utah Educator Standards.

R277-113. LEA Fiscal Policies and Accountability.

Training:

Introduction to Online Training - Training Video (4:26)

R277-515 Educator Standards in Utah - Training Video (3:32) and Learning Activity

R277-113 Fiscal Policies & Accountability; District Internal Control Framework - Training Video (11:56)

Purchasing Ethics & Utah Public Employee Ethics Act - Training Video (14:46)

4. Purchasing

Segregation of Duties

Purchasing Policy & Procedures Apply to All Purchases

Teamwork & Advanced Planning

Purchasing & Payment Process Overview (flow chart)

Purchasing & Payment Procedures:

Purchasing Made Simple - Training Video (27:06)

Step 1: Needs Assessment

Step 2: Determine Specifications

Form: Purchasing Specifications Development Worksheet

Step 3: Solicit Bids, Quotes, & Proposals from Responsive/Responsible Vendors/Contractors

Form: Request for Quotation

Step 4: Vendor Selection

State Contract: State Cooperative Contracts Website

Form: Quotation Summary Form

Form: Sole Source Purchase Approval Form

Step 5: Process the Order with the Vendor/Contractor

Form: Cover Sheet (district)

Form: District Purchasing Authorization Form

Form: Belknap ES Purchasing Authorization Form

Form: Milford ES Purchasing Authorization Form

Form: Minersville School Purchasing Authorization Form

Form: Beaver HS Purchasing Authorization Form

Form: Milford HS Purchasing Authorization Form

Step 6: Receive Goods & Services

Step 7: Make Payment

Form: Accounts Payable Payment Approval Form

Form: Employee Travel Expense Reimbursement Form

Form: Board of Education Travel Expense Reimbursement Form

Form: Student Transportation In-Lieu Reimbursement Request Form

Improper Payments

Change Orders

Common Mistakes

4. Year-End Accounting, Budgeting, & Planning

5. District Purchasing Card & Credit Card Program

Form: Purchasing Card Employee Application & Agreement

Form: Missing Receipt Form

6. Avoiding Payment of Utah Sales Tax

7. Employee Reimbursements for Supplies

8. Employee Travel Reimbursements

Form: Employee Travel Expense Reimbursement Form

Form: Board of Education Travel Expense Reimbursement Form

9. Teacher Materials & Supplies Cards

R277-459. Classroom Supplies Appropriation.

Teacher Supply Card Form Available for Download at bottom of this web page.

10. Emergency Purchases

11. W9, Vendor ID, & IRS Reporting

Form: IRS W-9 Form

12. Expenditure of Restricted Funds, Fundraisers, & Grants

13. "School Sponsored" and "Non-School Sponsored" Activities

"School Sponsored" and "Non-School Sponsored" Activities - Training Video (16:36)

R277-113. LEA Fiscal Policies and Accountability.

14. Reimbursement of Cell Phone Costs

15. District Purchasing Card & Credit Card Program

Forms:

• • Purchasing Specifications Development Worksheet

  • Request for Quotation

  • Quotation Summary Form

    • Purchase Authorization Forms

    • Cover Sheet (district)

    • District Purchasing Authorization Form

    • Belknap ES Purchasing Authorization Form

      • Milford ES Purchasing Authorization Form

      • Minersville School Purchasing Authorization Form

      • Beaver HS Purchasing Authorization Form

      • Milford HS Purchasing Authorization Form

  • Sole Source Purchase Approval Form

  • Employee Travel Expense Reimbursement Form

  • Board of Education Travel Expense Reimbursement Form

  • Student Transportation In-Lieu Reimbursement Request Form

  • Accounts Payable Payment Approval Form

  • IRS W-9 Form

  • Credit Card Receipt Form

    • Missing Receipt Form

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Accounting Policies & Procedures Handbook

• Section 1: Introduction (Board Policies, Internal Control, & Ethics)

• Section 2: Strategic Planning & Budgeting

• Section 3: Revenues--Cash Receipts & Deposits

• Section 4: Expenditures--Purchasing & Payments (Non-Personnel Costs)

• Section 5: Expenditures--Payroll, Benefits, Human Resource Management

• Section 6: General Accounting, Chart of Accounts, Cash Management, Banking

• Resources