Principals, Business Managers and Special Education Staff. Purchasing Equipment, Supplies, and Contracted Services for Students with Disabilities

Transcription

1 o: From: e: rincipals, Business anagers and pecial ducation taff Kim Gibbons urchasing quipment, upplies, and ontracted ervices for tudents with isabilities ate: eptember 2014 B 9 he following administrative procedures pertain to the ordering and purchasing of specialized equipment, instructional supplies, and contracted services for disabled students. his procedure will help ensure that and its member districts are in compliance with all federal and state purchasing process requirements. quipment quipment for students can be divided into the three types below. he appropriate ollaborative lanner and may assist in making the determination of equipment type. quipment is defined as an item lasting more than one year; can be repaired rather than replaced, independent unit rather than being incorporated into another unit item, item is equal to or exceeds $500. aterials and supplies are consumables such as office supplies or instructional materials are not considered equipment.. Family quipment Family equipment is equipment which has been specifically made or adapted for the child and which the child uses both at school and at home. hese items would include hearing aids, wheelchairs, etc. he family is responsible for the purchase and ordering of this equipment. he appropriate ollaborative lanner may assist in equipment selection, however the cost is a family responsibility.. Local istrict quipment Local district equipment is of two types: First is equipment which is child specific and not used at home but which is fitted and/or adapted specifically for a particular child. ome examples would be an eating utensil, seating prosthesis for classroom use or pencil grips, etc. he second kind is equipment typically attached to a special education program in the school or in the student's classroom. quipment such as this is either used by the teacher in carrying out their role or by other staff; or is used by one or several of the students. xamples of this would be desk #9 evised 8/2013; pproved 9/2013 evised 9/2014; pproved: 11/2014

2 equipment, chairs, curriculum materials, or specific computer hardware such as adapted keyboards. he local district is responsible for the purchase and ordering of this equipment. he district is responsible for inventorying equipment that meets the istrict s threshold for capital assets. he appropriate ollaborative lanner may assist in making a recommendation to local district management. f the equipment is purchased for a student attending a shared program the cost of the equipment is included in the cost of the program and is billed back as a shared cost the same year it is purchased. t becomes the property of the host district.. quipment equipment is equipment that is not child specific in that it has the capacity to be subsequently used for other students. t is not used at home. f used for a child the anticipated use should be less than five years. t is also equipment for which there is not a high demand, i.e. it should be one of a kind type of equipment. quipment may also be experimental or for assessment or training, or equipment that is very expensive. xamples would be F assistive hearing devices, augmentative and alternative communication () devices, or prone standers. he ducation istrict is responsible for the purchase, ordering, assignment/use and inventorying of this equipment. he appropriate ollaborative lanner and nstruction/nclusion upport pecialist will make a recommendation to ducation istrict management. nventory of pecialized quipment 1. ase managers will complete art 1 of the pecial ducation quipment ligibility and ecessity etermination equest Form. 2. he nique Learner s anager will complete part 2 of the form and review with the building administrator. 3. he approved request will be routed to the Business anager and nique Learner s anager for final approval. 4. nce an equipment purchase has been approved, an order will be placed using either a purchase order or a. 5. nce the equipment arrives in the school district, an inventory number is assigned to the equipment. fixed asset tag is issued per district thresholds for capitalized assets. he inventory number is placed on the item when it is received. 6. n inventory record is kept by year with the description of the item(s) purchased, name of vendor number, fixed asset tag number, price, when received, and the district in which it was purchase for. 7. he nventory ecord must be maintained that include a description of the property, a serial number or other identification number, the source of the property, who holds the title, the acquisition date, and the cost of the property, percentage of federal participation in the cost of the property, the location, use, and condition of #9 evised 8/2013; pproved 9/2013 evised 9/2014; pproved: 11/2014

3 the property, and any ultimate disposition data including the date of disposal and sale price of property. 8. ll equipment over the district s threshold for capitalized assets will be tracked using an quipment racking Form. 9. physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. 10. ecords for real property and equipment acquired with federal funds shall be retained for three years after final disposition. rocedures for isposition of quipment in xcess of $5, he L shall establish a F unique course code for the purpose of tracking the receipt(s) and expenditures of the sale of a piece of equipment that was federally funded. 2. he L will notify the ivision of chool Finance in writing of the equipment sale. he notice shall include a description of the equipment, the date of sale, the proceeds of the sale, and the unique course code established by the L that will designate the use of these funds. 3. he L shall receipt the funds from the sale of the equipment with the appropriate F ources ode and established ourse ode. 4. he L may use a general journal entry to transfer $500 or 10% of the proceeds, whichever is less, for the L s selling and handling expense. 5. he remaining funds from the sale of the equipment shall be used only for the purpose of the delivery of special education and related services and shall be accounted for by using F rogram ode he L has to expend the funds from the sale of the equipment in the current fiscal year. 7. he L needs to be aware that these expenditures shall not be included in the calculation of the aintenance of ffort requirement of the ndividuals with isabilities ducation ct (). 8. he L must submit an ctivity eport to the ivision of chool Finance at the end of the fiscal year to document expenditures. rocedures for isposition of quipment less than $5, f current per-unit fair market value is less than $5,000, the equipment may be retained, sold, or otherwise disposed of with no further obligations. record of the date, reason, and method of disposal must be maintained with the equipment inventory. #9 evised 8/2013; pproved 9/2013 evised 9/2014; pproved: 11/2014

4 urchasing rocedures urchasing rocedures for xpenditures under $500 using pecial ducation Funds: and its member districts will use the form pecial ducation quipment and upplies equest Form when making an individual purchase of less than $500 (using federal or state funds). his form will be attached to each completed requisition for which an individual purchase is made of less than $ art of the pecial ducation upplies and quipment equest Form will be completed by the individual requesting funds. 2. art guides the district in determining if the equipment being requested is an allowable and eligible purchase and should be completed by the individual requesting funds in conjunction with the district s nique Learner s anager. 3. pon completion of the pecial ducation upplies and quipment equest Form, and administrative approval of the purchase, the form is routed to the business manager with the completed urchase rder () attached 4. For purchases using state funds, the business manager completes the request and will maintain all documentation at the district level. For purchases using federal funds, the request and accompanying documents are routed to the pecial ducation irector for final review. Following approval, will make the draw. urchasing rocedures for expenditures over $500 (but under $5,000): and its member districts will use the form quipment ligibility and ecessity etermination Questions when making an individual purchase of equipment that exceeds $500 in value (using federal or state funds). Generally, items costing $500 or more with a useful life of more than one year would be defined as equipment. his form will be attached to each completed requisition for which funds are used that exceeds $ Before ordering, the individual requesting funds will provide the following information to the appropriate collaborative planner or nique Learner anager: a. What are you requesting? b. Why is it needed? 2. f the purchase is approved, the staff member initiating the request will: a. Work with the administrator to complete the quipment ligibility and ecessity etermination Questions. b. omplete a equisition Form c. oute the quipment ligibility and ecessity etermination Questions and to the business manager. 3. For purchases using state funds, the business manager completes the request and will maintain all documentation at the district level. For purchases using federal funds, the request and accompanying documents are routed to the pecial ducation irector for final review. Following approval, will make the draw. dditional individual purchases exceeding $5000 (using federal funds). has established procedures, as mandated by the state, for the following: ompetition #9 evised 8/2013; pproved 9/2013 evised 9/2014; pproved: 11/2014

5 rocurement ecords ontract dministration Quotes ealed Bids ole ource urchases needing prior approval from the innesota epartment of ducation: o ut of state travel o urchases greater than $5,000 o emodeling projects o Leasing of vehicles ttachments: quipment ligibility and ecessity etermination Questions Form art 2 urchases nder $500 (to be completed by nique Learners gr) art 2 urchases ver $500 (to be completed by nique Learners gr) #9 evised 8/2013; pproved 9/2013 evised 9/2014; pproved: 11/2014