School Purchasing Handbook Forward

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2 School Purchasing Handbook Forward The intent of this handbook is to provide a source of reference for persons newly involved with school district purchasing, as well as to provide a quick reference for experienced persons. The material included represents a collection of major areas of concern considered to be important and necessary components of a functioning purchasing department. Information presented in this handbook should not be construed as a step-by-step procedure or as a substitute for legal counsel but should be used as a basic guide for school purchasing personnel. While this information has been reviewed by members of the State Auditor s Office and Attorney General s Office, the statutes and regulations are subject to change and legal interpretations may also change as statutes and court cases clarify laws. It is the intent of the WASBO Purchasing/Warehouse Committee to continue the revisions of this manual on an as-needed basis in the coming years. The WASBO Purchasing Handbook was developed with the help of the WASBO Purchasing/Warehouse Committee who volunteered to write, edit and proof its chapters. A very special thanks to Pam Starky and Nancy Browne from the North Thurston School District who have been the driving force behind compiling and preparing this handbook for publication. Thanks also to Kimberly Powell who put the finishing touches on the handbook. Portions reprinted with permission from CASBO (California Association of School Business Officials). Washington Association of School Business Officials Purchasing and Warehouse Committee May 2000

3 WASBO Purchasing and Warehouse Committee-2000 Member Gary Van Hee Bob Rose Shirley Atkins Kathy Whitlock Sheila Marcy Betty Matthews Diana Brandvold Sandi Barni Stuart Lane Craig Ritterodt Alyce Benge Sandy Christensen Phyllis Conley Ka Nelson Dave Uglem Sharon Veldhuis, Chairperson Sandy Blake Vicki Brickman Hal Nourse Charlene Morgan Myrna Martindale Pam Starky Paul Perry Angelia Lackey Lynn Acuna Melody Gillette Ruth Floyd Kelly Hawkins Janie Miller Marci Parrott, Co-Chair Betty Kinnaman Bonnie Gerber School District Auburn School District Bellevue School District Bellevue School District Bethel School District Bethel School District Bremerton School District Bremerton School District Edmonds School District Edmonds School District Evergreen School District Federal Way School District Franklin Pierce School District Issaquah School District Issaquah School District Lake Washington School District Lake Washington School District North Thurston School District North Thurston School District Puyallup School District Renton School District Snohomish School District Snohomish School District South Kitsap School District Sultan School District Sumner School District Yelm School District Yelm School District

4 2009 Revision WASBO Purchasing/Warehouse Committee and Name Gary Van Hee Jan Bernasconi Sandra Masterman, 08/09 Co-Chair Jennifer Farmer, 07/08 Chair Craig Rittierodt Janet Monroe Linda Pfeiffer Sue Maybee Sharon Veldhuis Charlene Turner Hal Nourse Lisa Palmer Karen Hubbert Candy Manthey Becky Scalzo Darryl Reed Maija Lampinen, Co-Chair; Chair Kathy Ely Ken Fuqua Kelly Waltenburg Willy Dubendorf School District Auburn School District Auburn School District Edmonds School District Everett School District Evergreen School District Franklin Pierce School District Highline School District Issaquah School District Mercer Island School District Northshore School District Peninsula School District Shoreline School District Snohomish School District Spokane School District Sumner School District Tahoma School District WSIPC

5 WASBO Purchasing & Warehouse Handbook Table of Contents Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Objectives, Functions and Organizations I. Legal Basis of Operations II. Objectives III. Functions IV. Code of Ethics V. Organization & Staffing VI. Accountability Considerations Suggested Policies and Purchasing Ethics I. Suggested Board Policies II. Suggested Administrative Rules & Regulations Suggested Procedures and Forms I. Approval of Forms II. Methods of Purchasing III. Bids and Contracts IV. Contracts and Purchase Order Procedures V. Bids and Bidding Procedures VI. Evaluation, Specifications and Quality Control VII. Analysis and Award of Contract VIII. Follow-up IX. Sample Forms X. Flow Chart XI. Receiving Disposal of Personal Property I. Auction Method of Sale II. Sealed Formal Bid Warehousing I. Centralized Receiving and Warehousing- Making the Choice II. Advantages of Decentralized Receiving and Storage III. Location and Desirable Features IV. Physical Stock Arrangements V. Stock Locator System VI. Material Handling Equipment VII. Safety Considerations VIII. Receiving IX. Inventory Control X. The Warehouse Catalog XI. Distribution XII. Staffing Leasing I. What is a Lease II. Advantages and Disadvantages of Leasing

6 III. Legalizing Lease Agreements in Future Fiscal Years IV. Tax Exempt Financing V. Sales Taxes on Leases and Lease Purchases VI. Property Taxes VII. Accruals VIII. Sample Bid Conditions, Terms and Specifications IX. Sample Bid Information X. Suggestions for Obtaining the Most Favorable Interest Rate XI. Establishing a Lease Line of Credit Exhibit 6A Exhibit 6B Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Hazardous Materials and Emergency Regulations Environmentally Preferred Purchasing (EPP) I. EPP Glossary II. Considerations III. Standards and Certifications IV. Helpful Resources Public Works Under Development Resources Legal Codes Related to Purchasing Glossary