ࡱ> Z\WXY  ?bjbj .ee6 4NNNhNG(6(^^^ ZG\G\G\G\G\G\G$I7LG!D"!!G^^G(((!^^ZG(!ZG((@nB^0>Cr"AFGG0GA M#p M0nB MnB$h( Tr B$$$GGp&z$$$G!!!! M$$$$$$$$$ :  Purchasing Key Contacts NameTelephoneEmailSue Beer Head of Schools Financial Services Schools Financial Services0121 303 2678 HYPERLINK "mailto:sue.beer@birmingham.gov.uk" sue.beer@birmingham.gov.uk Postal Address Schools Financial Services PO Box 16421 B2 2ZADon Price Group Auditor Audit0121 303 2970don.price@birmingham.gov.ukPostal Address PO Box 16587 B2 2HW Purchasing Introduction 2. The Financial Framework 3. Establishing an Effective Division of Duty 4. Identification of Requirements 5. Selecting a Provider 6. Leasing Agreements 7. The Ordering Process 8. Internet Purchasing 9. Receipt of Goods 10 Payment of Invoices 11. Use of Direct Debits 12. Use of Purchase Cards 13. Value for Money Purchasing Introduction A purchasing system can be broken down into a number of key elements, each having a significant impact upon the overall process, and each requiring effective internal control procedures to ensure effectiveness and accountability. The basic process is: Identification of requirement for goods/service  Assessment of quality requirements and potential providers  Ordering  Receipt of goods/service  Receipt and verification of invoice  Payment 1.2 This chapter relates to revenue purchasing within schools. Capital expenditure will be dealt with in the Capital Expenditure chapter. 2. The Financial Framework 2.1 Overall responsibility for purchasing rests with the Governing Body who should establish a clear financial framework for the school. The financial framework normally sits within the Terms of Reference for the Finance Committee and the Head Teachers Delegation Statement. It should have regard to the City Councils Financial Regulations and Standing Orders. The day to day management of purchasing is usually delegated to the Head Teacher, who will establish an effective control system to enable the school to function whilst allowing for openness, accountability and internal control. Establishing an Effective Division of Duty 3.1 It is essential when establishing the purchasing system that an effective division of duty is put in place. The division of duty (allocation of key responsibilities) should enforce an appropriate level of internal control whilst allowing the process to function effectively. 3.2 Ideally, as a minimum, the key responsibilities of authorising an order, receiving goods/service, and authorising payment should be separated, with the authorising responsibilities allocated to members of the senior management team. 3.3 It is accepted that some schools have difficulty complying with this requirement due to staff numbers. Where this is the case, an alternative system with compensatory controls should be put in place. Under no circumstances should this include the sharing of passwords. Such systems will differ depending on individual circumstances it is advised that you should contact Schools Financial Services or Audit if you wish to discuss any issues regarding division of duty. 4. Identification of Requirements 4.1 A system should be established to ensure that goods and services being ordered are necessary for the school to achieve its aims and objectives, that the items requested are the best value for money available, and that items of a similar type/standard are not already available within the school. 5. Selecting a Provider 5.1 In ensuring that value for money is obtained it is essential that the school ensure that the providers of goods and services give the school competitive prices. Whilst financial regulations require schools to obtain and compare quotes for all purchases in excess of 10,000, it is good practice to undertake similar evaluations for all purchases. Orders should not be given to suppliers without some form of assessment of the quality and costs of goods and services, which ideally should be documents and kept with the requisition. 5.2 For purchases over 10,000, over 181,302 and purchases relating to cumulative expenditure with one supplier either within or over several financial years, the requirements detailed within the Financial Regulations chapter should be complied with at all times. 5.3 With regard to the provision of services by individuals, the self employed status of the individual must be established in advance of agreeing the delivery of a service. The Head Teacher is responsible for ensuring compliance with the City Councils stance on self-employment status. See School Payment Procedures chapter, Section 8. 6.0 Leasing Agreements 6.1 When a school is considering entering into a leasing agreement it is important that care is taken over the decision to ensure that the school does not commit itself to an unwanted long term, or expensive contract. Schools should also be aware of the need to ensure the total cost of the contract does not exceed delegated limits, and that appropriate approvals are obtained as per the schools financial framework. It is important that there is on-going monitoring of all leases so that action can be taken in advance of the end of lease date to confirm continuation or assess alternative options. 6.2 Schools should always seek the advice and guidance of the City Councils Corporate Procurement Service (Contact: CPS Helpdesk: 0121 464 8000 or  HYPERLINK "mailto:cps@birmingham.gov.uk" cps@birmingham.gov.uk) in advance of committing to any leasing agreement. 7. Ordering Process 7.1 When raising orders the key components of the process should include: 7.1.1 An internal requisition should be raised and signed by the individual member of staff requiring the goods/service. 7.1.2 The requisition should be passed to the budget holder for review and approval. (The review should include verifying that the items/service is required, relevant for the school, there is sufficient budget to pay for the item, the selected supplier is appropriate and gives value for money). See Strategic Financial Management and Value for Money chapter. 7.1.3 Once approved by the budget holder should sign the requisition and pass to the relevant officer to raise an official order. An official order should be raised for all items purchased so that the expenditure is committed on the financial management system. 7.1.4 The order should be produced and then returned to the budget holder/identified signatory. The budget holder/identified signatory should review the paperwork once again to assure themselves that the goods and services being ordered are appropriate and needed, that there is adequate budgetary provision and that, where required, the correct quotations/tendering procedures have been complied with. Once satisfied, the paperwork should be signed and the order authorized on the system. The paperwork should be passed back to the relevant officer for filing, and for the order to be issued. 7.2 It should be noted that: 7.2.1 Verbal orders must not be used except in exceptional circumstances, normally in emergency situations. Where this does happen a commitment must be raised on the system via the raising of an official order as soon as it is practically possible (ideally within 24 hours). If stock management and lesson planning are undertaken effectively verbal ordering should not be required. 7.2.2 Purchases should not be deliberately split so that individual values fall below delegated or authorised financial limits. 7.2.3 Purchases made through the school should be for school purposes only no purchases should be made for personal benefit of an individual. 7.2.4 The school should ensure it complies with the requirements of its financial framework in terms of obtaining appropriate approvals to incur expenditure. 7.2.5 In circumstances when good are purchased on site, for instance when books are purchased at the time of the salesmans visit, a commitment must be raised on the system via the raising of an official order immediately. 8 Internet purchasing 8.1 In the current economic climate it is important that schools utilise their resources to obtain maximum benefit. It is accepted that many of the best deals can be obtained via Internet purchasing and therefore it is appropriate to compare Internet costs to other procurement routes. 8.2 The controls in place for using the Internet should be as robust as through conventional purchasing. There should be a requisition detailing requirements, review by the budget holder, approval by the budget holder/identified signatory and a commitment raised on the financial management system. It is not appropriate to simply see something on the internet and order it. Further guidance on internet purchasing can be found in the see Purchase Card chapter. 9 Receipt of Goods 9.1 All goods should be checked on receipt for quality, quantity, and completeness of order, and a goods received note should be signed to confirm that all have been verified. All services received should be reviewed to ensure that they meet the level of service delivery required and any service delivery confirmation should be signed and dated for verification. Where a goods received note or service delivery confirmation is not provided the original order should be signed and dated to confirm delivery. 9.2 Any shortages, rejected items or inadequate service delivery should be noted on the goods received note, service delivery confirmation or original order. The supplier should be informed immediately. 9.3 The verification of items/service should not be undertaken by the officer authorising the order. Where a delivery note is not available the individual receiving and checking the goods, or confirming receipt of services, should sign the order to confirm delivery. 10. Payment of Invoices 10.1 When reviewing an invoice for authorization of payment the key components of the process should include: 10.1.1 When an invoice is received it should be checked by the budget holder for accuracy against the copy order and delivery note to which it relates. This should include checking: The invoice matches the supporting purchase order The invoice is addressed to the school The invoice is an original document and not a copy or a statement of account. (If it is a copy see dealing with a copy invoice below) The invoice has not previously been paid The goods or services detailed on the invoice have been accurately described and match the goods or services delivered The quantity/quality of the goods or services detailed on the invoice match the goods or services delivered The price is correct and agreed discounts have been deducted VAT has been correctly charged The invoice bears the VAT registration of the supplier where VAT is charged The invoice is arithmetically correct 10.1.2 Where the invoice is found to be inaccurate in any way, the invoice should not be amended. The supplier should be contacted, the discrepancy explained, and a request for a new, accurate invoice should be made. The supplier should be informed that payment will be delayed until a correct invoice is provided. 10.1.3 In some instances, and where the error makes it appropriate, the supplier will want to send a credit note. In such cases the invoice should be held until the credit note is received, the two documents should be kept together, and the correct amount authorised for payment. A credit note can not be processed unless a commitment/order has been raised on the financial management system. Once the budget holder is satisfied that the invoice is accurate it should be sent to the authorising officer to review, and if everything is satisfactory, to authorise payment. The authoriser should both print and sign their name, and note the date of approval. 10.1.5 For non cheque book schools the authorizing officer should send the invoice and the authorization slip to the Accounts Payable Section, PO Box 10861, , B4 7WR and providing all relevant details have been included they will arrange for a cheque to be sent to the supplier. See School Payment Procedures chapter Section 5. For schools operating the Full Cheque Book Scheme or the External Payment of Accounts Scheme, it is the schools responsibility to raise the cheque to the supplier. See Full Cheque Book Scheme and External Payment of Accounts chapters 10.2 Dealing with Copy Invoices 10.2.1 If a copy invoice is received it should be subject to a thorough check before being authorised for payment. No copy invoices should be passed for payment unless investigations clearly identify that the invoice is still outstanding. Where this is the case a note should be made on the invoice, (and corresponding order) confirming that the invoice has not previously been paid. This should be signed and dated. Use of Direct Debits 11.1 Only those schools that are operating the Full Cheque Book Scheme are able to set up Direct Debits and/or Standing Orders. Guidance notes on the procedures to be followed can be found in the Cheque Book Scheme chapter 12 Use of Purchase Cards 12.1 The use of a purchase card gives schools more flexibility for payment and further opportunities to obtain value for money. There are detailed procedures for obtaining a purchase card which can be found in the Purchase Card Chapter. With flexibility comes the need to implement an effective control framework covering application, management, the use and monitoring of the card(s). Guidance regarding this is also detailed within the Purchase Card chapter. This guidance must be followed at all times 13 Value for Money 13.1 Obtaining value for money in the purchase of goods and services at all times is essential for schools. This is reflected in the Schools Financial Value Standard where value for money features heavily in the self assessment process. See Strategic Financial Management and Value for Money chapter.      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