This chapter applies to elected officials, all
departments, agencies, individuals, and other users authorized to
make purchases from public funds budgeted, administered or controlled
by, or otherwise under the supervision of Doña Ana County government.
This chapter establishes policies, procedures, and guidelines relating
to the procurement of goods, services, and construction.
The Purchasing Manager, under the direction
of the County Manager, shall have the responsibility and authority
to ensure that all provisions of law and this chapter are followed.
The Purchasing Manager shall be responsible for ensuring that all
provisions of this chapter and all other purchasing concerns and activities
of Doña Ana County are appropriate and consistent with the
most current generally accepted purchasing techniques, regulations,
and provisions of law.
The County Purchasing Department is the central
purchasing office for the County, performs all procurement for Doña
Ana County, and is responsible for control of the procurement of items
of tangible personal property, services, or construction. (NMSA § 13-1-37)
Only individuals authorized by department directors
or elected officials shall be authorized to submit purchase requisitions
for Doña Ana County purchases. Doña Ana County employees
may contact vendors to obtain technical information, prices and delivery
information for planning purposes; however, such information acquired
by the employee is not binding. Purchasing Department personnel will
verify the technical information, confirm prices, and issue a purchase
order. Purchasing Department personnel are the only individuals authorized
to issue purchase orders. Doña Ana County employees cannot
authorize work or expend funds prior to an approved formal purchase
order being issued by the Purchasing Department.
A.
All purchases shall be conducted in a manner above
reproach, with complete impartiality and without preferential treatment.
Any person who knowingly violates any provision of the State Procurement
Code is subject to civil penalty of not more than $1,000 for each
procurement in violation of any provision of the Procurement Code.
(NMSA § 13-1-196) Any person who violates the State Procurement
Code is also guilty of a misdemeanor. (NMSA § 13-1-199)
In addition, County employees who violate the State Procurement Code,
or any provision of this chapter, which is based upon state law, may
be subject to disciplinary action, up to and including termination
from employment with the County.
A.
"Unauthorized purchase" means any purchase which is
not properly supported within the approved County budget or by other
County Commission action, and includes any purchase whereby an employee
has requested that a vendor provide supplies, equipment or services
in the absence of an approved formal purchase order or other Purchasing
Department approval, and any purchase that is procured utilizing an
expired contract.
B.
The County hereby declares and establishes that it
will assume no responsibility for payment of unauthorized purchases.
Employees initiating or otherwise executing any unauthorized purchases
may be held personally liable for payment to the vendor without Doña
Ana County reimbursement.
C.
The County Manager shall have the authority to determine
whether a questionable purchase is authorized or unauthorized and
shall refer all purchases deemed unauthorized to the Board of County
Commissioners for review.
Purchases considered to be unauthorized shall
be reviewed and considered by the Board of County Commissioners at
a public meeting. After review, the Commission, in its discretion,
may approve or disapprove payment of the unauthorized purchase. Unauthorized
purchases will not be processed for payment without Board of County
Commissioners' approval.
A.
Departments shall verify that the appropriate gross
receipts taxes are levied on purchases made by Doña Ana County.
Doña Ana County is not required to pay gross receipts taxes
on the purchase of tangible personal property. However, the County
is required to pay gross receipts taxes on all services and construction
materials that will become an ingredient or component part of a construction
project. This applies whether or not the County is performing the
construction service or has hired a contractor to perform the construction
service. A "construction project" is defined as the building, altering,
repairing, or demolishing in the ordinary course of business of any
road, building, airport, park, dam, sewage or water treatment facility,
power-generating plant, pipeline, transmission line, tower, storage
tank, mine shaft, microwave station, wall, or similar work. Also included
are leveling and clearing of land, excavating earth, drilling wells,
or similar work.
B.
Receipts from a true lease of tangible personal property
to Doña Ana County are subject to gross receipts tax. In addition,
licensed software sold to Doña Ana County is taxable.
C.
The business location of the seller or lessor determines
the rate of the gross receipts tax. The exception to this rule is
that each construction site is considered a business location for
the construction contractor.
The provisions of this chapter are subject to
change in accordance with New Mexico statute updates or revisions
to the State Procurement Code[1] and state administrative regulations. Any conflict between
the provisions of this chapter and state law or regulation brought
about by a revision to state statute or regulation shall be resolved
in favor of the state law or regulation. All user departments shall
be provided a copy of any such revisions to state law or regulation.
Nothing in this section shall be interpreted as in any way limiting
the County's ability to impose additional restrictions or more stringent
requirements than contained in state law where such are not prohibited
by state law.
[1]
Editor's Note: See NMSA 13-1-1 et seq.
The County Manager, in consultation with County
Legal Department, is authorized to interpret any provision of this
chapter that is vague or unclear under the circumstances presented,
and may provide a written interpretation of the provision, which shall
be implemented consistently by all departments and offices.
This chapter shall be amended as needed by further resolution
of the Board of County Commissioners.
The Purchasing Manager or his/her designee,
with the approval of the County Manager, is authorized to create,
distribute, and require the use of any form deemed necessary for the
procurement of goods, services, and construction that is consistent
with the requirements and the intent of these purchasing policies
and procedures.
