[HISTORY: Adopted by the Town Board of the Town of Coeymans 12-9-1996.
Amendments noted where applicable.]
A.
Prepare purchase order. Department head or designated
subordinate prepares a four-part purchase order. The form includes the following
information:
(1)
Description of item(s) requested.
(2)
Quantity required.
(3)
Appropriation account code to be charged.
(4)
Date.
(5)
Signature of department head or subordinate.
(6)
Name of department.
(7)
Bureau (if appropriate).
(8)
Delivery point.
(9)
Preferred date of delivery (if any).
(10)
Purchase order number.
B.
The four parts of the purchase order form are to be used
as follows:
(1)
Vendor original (white) is sent to vendor to place order.
(2)
Receiving copy (pink) is retained by the requisitioning
department until the requested items are delivered.
(3)
Department copy (yellow) is retained by department for
future reference.
(4)
Encumbrance copy (blue) is retained by fiscal officer
in open purchase order file.
NOTES:
| |
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The prenumbered (upper right-hand corner) is for internal control of
the forms. A record of purchase order forms distributed will be maintained
in the Supervisor's office.
| |
The check (or check stub) will indicate the purchase order number, where
possible, to assist the vendor in determining the purpose of the payment.
|
C.
Blanket purchase orders will be used to reduce the number
of individual purchase orders prepared for reoccurring items. They will be
used for the following items: fuel oil, gasoline, blacktop, salt, sand, automotive
supplies, culvert pipe. Their use will be limited to those items that are:
D.
Department heads, with the approval of the Town Supervisor,
may issue blanket purchase orders where circumstances warrant it. The use
of blanket purchase orders shall be kept to an absolute minimum.
E.
Confirming purchase orders will only be issued in cases
where there is no one available to issue a purchase order (office closed),
there was no time for advanced planning or where necessity for immediate action
exists (public emergency, as defined by General Municipal Law § 103).
A written confirming purchase order will be processed as soon as possible
setting forth the justification for its use. The purchase should be marked
as "confirming."
All copies of the completed purchase order are sent to the Supervisor.
Upon receipt of the purchase order, the Supervisor (designated subordinate)
shall determine if there is sufficient unencumbered balance in the appropriation
account(s) to be charged. If sufficient funds are available, the Supervisor
(or authorized representative) shall certify to availability of funds and
the procurement process continues. If there is no available balance or the
balance is insufficient, the process is discontinued. It will not be resumed
until the Board passes the necessary resolution to modify the budget (unencumbered
balance) for the appropriation account involved. The only exception to this
rule is a confirming purchase order issued for a genuine emergency, which
will be validated by Board resolution.
After determining that the appropriation account to be charged has sufficient
balance, the Supervisor detaches the encumbrance copy and places it in an
open purchase order file. The appropriation account(s) will have the encumbrance
recorded against it, thus reducing the available balance for future commitments.
The Supervisor will use this file as the basis for recording encumbrances
placed and liquidated (monthly totals). A general journal entry will record
activity in accounts 521 Encumbrances and 821 Reserve for Encumbrances for
each fund. The control accounts, as adjusted, are compared to the totals reflected
in the monthly budgetary report.
The Supervisor will send the remaining three copies to the originating
department for distribution.
A.
Upon delivery of the requested materials or supplies,
the designated departmental employee will compare the item(s) received to
the receiving copy of the purchase order and the accompanying invoices or
delivery slips. Any discrepancies are noted on the receiving copy, and it
is signed and dated by the employee actually receiving the shipment.
B.
If delivery is to the receptionist area of Town Hall
(Russell Avenue), the receptionist will only sign for delivery. Actual comparison
of the receiving copy to the delivery will occur after sending the delivered
items to the originating department.
A.
All claims will be sent directly to the originating department.
Upon receipt of the claim form, the receiving copy of the purchase order (and
all invoices/receipts) will be attached thereto.
B.
The department shall perform preliminary steps to prepare
the claim for submission to the Town Board for its audit (see claim process
-Financial Information for Municipalities - copy of pertinent pages attached)[1]. Prior to transmittal of the claim to the Town Clerk, the department
head shall sign indicating his/her approval.
[1]
Editor's Note: Copy is on file in the office of the Town Clerk.
The department sends, as soon as possible but no later than five business
days, the completed claim with the receiving copy of the purchase order and
any invoices, receipts, etc., to the Town Clerk's Office. The claims
will be numbered by the Town Clerk's office. The preliminary abstract
(listing) of claims will be prepared by entering information into the accounting
system.
The claim submitted is audited by the Board. The audit includes (at
a minimum) a comparison of the receiving copy of the purchase order to the
claim, determination of compliance to state and local statutes, that proper
signatures have been obtained and that terms of existing contracts have been
adhered to.
The abstract of approved claims will be adjusted (if necessary) by the
Town Clerk. The Town Clerk certifies that the claims listed have been approved
for payment by the Board. A signed copy of the abstract is filed with the
Supervisor's office.
The individual checks are prepared by the Supervisor's office staff,
signed by the Supervisor and sent to vendors.
The Supervisor's office staff will charge subsidiary appropriation
(and other) accounts to record amounts disbursed and encumbrances liquidated.