Rules, Regulations and the Law

Transcription

1 Purchasing Training Laws, Hints and Tips Rules, Regulations and the Law Local Government Code Chapter 262 Purchasing and Contracting Authority of Counties Only the Purchasing Agent and designees are authorized to make purchases 1

2 Violations of Purchasing Law Knowingly makes or authorizes separate, sequential or component purchases Class B Misdemeanor Knowingly violates this chapter Class C misdemeanor Budget Approved Budget allocates funds Approved budget DOES NOT authorize purchases Still must follow all Purchasing statutory and ordinance requirements Court approval over $50,000 Competitive requirements 2

3 Under $3,000 Determine need Check if on State or County contract(s) If on contract - make purchase Not on contract - get pricing and make purchase Order item or use PCard Receive Item Send coded and approved invoice to Finance for payment Over $3,000 and under $50,000 Determine need Initiate purchasing process according to statutory requirements and County procedures Check if on State or County contract(s) Buy from vendor if on contract(s) If not on contract(s) Get pricing from vendors Make award to lowest responsible vendor Receive item Send invoice to Finance for payment 3

4 Over $50,000 Determine need Input Purchase Requisition Prepare specifications for bids and scope of work/business issues for RFP/RFQ Forward to Purchasing Purchasing prepares: Checks if on State or County contracts IFB/RFP/RFQ Receives and opens bids/proposals Develops bid analysis/comparisons Receives recommendation from department Over $50,000 (con t) Purchasing Prepares: (cont.) Purchase order With department - award agenda for Commissioners Court After Court approval Distribute awarded contract to parties 4

5 After Contract Award (over $50,000) Departments: Receive items Inspect for correct items Inspect for damages Send PO and invoice to Finance for payment Commissions All requests to buy must go through County Department Quotes may be given to Department Purchasing does not do Purchase Orders for Payment Purposes only 5

6 Commissions Grants/donations/Gifts must be approved by CC Disposal of County stuff done through Purchasing Co-Operative Purchasing LGC 271 Subchapter F Cooperative Purchasing Program Allows entities to participate in Co-op Programs with another entity (local government) Must sign resolution or agreement 6

7 What you should do Get with Department to plan your purchases Allow plenty of time for Purchasing to buy your item Any questions call your Purchasing Department. The Payment Process Bexar County Auditor s 7

8 County Auditor s Responsibilities Texas Local Government Code Each claim, bill, and account against the county must be filed in sufficient time for the auditor to examine and approve it before the meeting of the commissioners court. A claim, bill, or account may not be allowed or paid until it has been examined and approved by the auditor. County Auditor s Responsibilities Texas Local Government Code The auditor may not audit or approve a claim unless the claim was incurred as provided by law The county auditor shall see to the strict enforcement of the law governing finances. 8

9 Payment Process Flow Request of goods or services- Department creates a requisition Purchasing Department issues a Purchase Order authorizing the purchase Services or Goods are provided by the company The Department authorizes payment. The invoice is submitted to the Auditor s and is reviewed and either approved or rejected for payment Paying an Invoice In order to approve an invoice for payment, all documentation must be complete and accurate. Below is a list (not all inclusive) of documentation requirements. The name on the invoice must match the vendor record name. The invoice item(s), quantity, and unit cost must match. Original, detailed, itemized receipts must be provided for all vendor expenses or reimbursement requests. Delivery date or service date must be included on the invoice. A valid Purchase Order number should be included on the invoice. 9

10 Paying an Invoice If the invoice is for tangible-physical items (nonservice), the items must have been received physically and electronically by the department. If the invoice is for services provided, the department must have approved the payment by either signing the invoice or the department must have approved the payment for services electronically. All information must be legible. The invoice should include a remittance address. Additional Information When will payment be issued? Within 30 days from the day a complete and accurate invoice is received in the Auditor s How does an employee receive reimbursement for expenses incurred? A Request for Payment must include an original detailed and itemized receipt. Sales tax will never be reimbursed. Budget must be available. There is no guarantee a reimbursement will be issued. All the applicable laws must be adhered to. 10

11 Very Important Although funds may be available, purchases must be authorized by the appropriate County official prior to any purchases. County, State, and Federal laws and regulations will apply. 11