REV 09/05

Section 4.1

Page 1 of 3

OVERVIEW

Purchases using ASB funds must meet the following basic requirements: a) must be

a legitimate and allowable use of ASB funds, b) must have the confirmation of

budget capacity, c) must have the ASB governing body’s approval prior to a

commitment to purchase, and d) must follow all state and district purchasing

policies and procedures.

There are various methods available for the acquisition of goods and services

including purchase requisition/purchase order, imprest checking account and various

reimbursement processes. This section of the ASB manual defines the various

purchasing methods as well as which method is appropriate for a given acquisition.

Board Policy 7320 states, “Staff who obligate the District without proper prior

authorization may be held personally responsible for payment of such

obligations.”

LEGAL REQUIREMENTS FOR ASB PURCHASES:

Legal Requirements for the Acquisition of Furniture, Equipment, and Supplies

State law mandates a competitive process for the acquisition of furniture, equipment

and supplies that exceed various dollar values. These dollar values are based upon

the annual purchases for a given item on a District-wide basis and are not on a site

by site value. The following value levels have been defined in RCW 28A.335.190

and include all associated costs such as shipping and handling and tax.

•

Up to and including $40,000

– No competitive process required. Please

reference Board Policy 7324, which states, “Purchasing decisions shall be

made on the basis of objectivity and shall not be influenced by friendships

or other personal relationships.”

•

Over $40,000 – Up to and/or equal to $75,000

– When purchases of

furniture, equipment, and/or supplies are expected to exceed $40,000, but

be less than $75,000 on a District-wide basis

, quotes must be solicited

from at least three different vendors and awarded to the vendor providing

the lowest responsible quotation based on the specifications. Contact the

Purchasing Office to issue quotations for a school.

•

Over $75,000

- When purchases of like items are expected to exceed

$75,000 on a District-wide basis, formal bids must be solicited and

awarded to the lowest responsible bidder meeting specifications. This

process is conducted by the Purchasing Office and includes requirements

pertaining to public advertisement and award by our School Board.

Examples for ASB may include sports equipment, yearbooks, uniforms,

etc.

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Section 4.1

Page 2 of 3

•

Exceptions

– Certain legitimate source vendors are exempt from the

above requirements. Contact Purchasing to determine exemption.

Legal Requirements for Public Works Contracts (Building) Improvements,

Repair and/or Construction)

Although extremely rare, it might be possible for an ASB to procure a Public Works

Contract. Public work is defined as all work, construction, alteration, repair, or

improvement that is executed at the cost of the state or other local public agency

.

Simply put, if labor is involved to build (on-site) or install an item you are purchasing,

it falls within the parameters of public works.

•

There are special legal requirements for Public Works Contracts

(Building)Improvements, Repair and Construction. If you suspect

the purchase you are considering is a public works, please call the

Purchasing Office for assistance. The District Purchasing Office will

assist you in meeting the requirements of the District and the State.

CURRENT FISCAL YEAR VS NEXT FISCAL YEAR:

The fiscal year runs September 1 through August 31. There are specific criteria to

evaluate whether a purchase should be charged to the current fiscal year or to the

next fiscal year.

Current Fiscal Year

Next Fiscal Year

Services completed

before

September 1

st

.

Services to be completed on or

after

September 1

st

.

Registration for training, conferences,

or workshops held

before

September

1

st

.

Registration for training, conferences,

or workshops held on or

after

September 1

st

.

Supplies for immediate use by your

school ASB, or for use during the

summer.

Supplies to be used in the next school

year.

Annual memberships/dues paid no

later than May 31

st

.

Annual memberships/dues paid after

May 31

st

.

Computers/Equipment for immediate

use, or for use during the summer.

Computers/Equipment to be used

starting in September.

Orders placed near the end of the school year will be evaluated in Purchasing

and Accounting for appropriate fiscal year.

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Section 4.1

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ENTERING NEXT YEAR PURCHASE REQUESTS IN IFAS

Sites may begin entering next year POs in IFAS when notified by the Finance

Department, usually June 1

st

. Exceptions such as fall sports, fall workshops, etc.

may be entered as early as May 1

st

. Exceptions will be determined on a case by

case basis. Please contact Purchasing for assistance.

When entering a next year Purchase Request into IFAS, there are two important

fields to flag to ensure your encumbrance is posted to the correct year:

Text Code:

Enter

NY

in the first text code box. This code indicates Next

Year.

Date:

Change the date to September 1

st

.

REFERENCES

District:

Policy/Procedure 7320 – Authorization and Control

Policy/Procedure 7321 – Bids & Contracts

IFAS Purchasing Manual

ASB Manual Section 6 – Imprest Checking Accounts

ASB Manual Section 7 - Reimbursements

Legal:

WAC 392-138-125 – ASB Public Moneys – Disbursement

approval – Total disbursements

WAC 392-138-210 – Non-ASB Private Moneys – Disbursement

approval – Total disbursements

RCW 28A.330.080 – Payment of claims-signing of warrants

RCW 28A.335.190 – Advertising for bids – Competitive bid procedures

– Telephone or written quotation, solicitation, limitations –

Emergencies

RCW 39.04.155 – Small works roster contract procedures

Accounting Manual for Public School Districts