POLICY:   

An approved Purchase Order (PO) is mandatory before all purchases. 

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DEFINITIONS:   

• Completed Staff Work (CSW): Completed Staff Work (CSF) is an assembled package of information on any given situation, plan or emergency forwarded to a senior sufficiently to require from that senior only an approval or denial.  

• Estimated Purchase Order (EPO): An EPO is not a purchase order and gives no authority to purchase. An EPO is submitted to the Financial Planning Committee (FPC) in place of a purchase order when the item or service being requested is new and/or the cost is unknown. An EPO would also be used when an item/service cost is too much for one financial planning allocation and requires several weeks or months of set aside funds in order to accumulate a sufficient amount to make the purchase. An approved EPO will have purchase order(s) raised against it once item is approved and cost is known.  

• Purchase Order (PO): a written request, when approved, giving authorization to make purchase or expenditures for services. Only a PO exactly priced and signed before purchase authorizes purchase and no purchase or commitment to expense may occur without one. A PO will be used for routinely purchased items, with known cost and funds previously allocated for purchase.  

 

 

PROCEDURE:    

1. When an item or service is identified as needed to be purchased, the originator will complete an EPO or PO form and submit it to their division manager. 

2. Division managers will approve or deny all EPOs and POs.  Denied EPOs and POs will be returned to the originator.  

3. Division managers will submit all approved EPOs and POs to administrators by Wednesday at noon of each week.  

4. Administrators will present all EPOs and POs to the executive board during the weekly financial planning meeting.  

5. Approval or denial decision will be made of each EPO and PO during the financial planning meeting. 

6. The controller will notify all managers of approved and denied EPOs and POs for each week.  

7. All items on approved POs will be purchased by purchaser within 2 business days.  Purchaser will send purchase receipt and expected date of arrival to the appropriate division manager. 

8. After items are received or services performed, the division manager will send delivery confirmation to the controller.    

9. The controller will close the PO in the PO log and ensure all charges made by purchaser are approved POs.  

 

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CREATED:  10-01-2021

REVISED:  01-01-2022

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