The Board of Education recognizes its fiduciary responsibility to oversee the prudent expenditure of district funds. In order to best serve district interests, the Superintendent or designee shall develop and maintain effective purchasing procedures that are consistent with sound financial controls and that ensure the district receives maximum value for items purchased. He/she shall ensure that records of expenditures and purchases are maintained in accordance with law.
\n\nExpending Authority
\n\nThe Board shall review all transactions entered into by the Superintendent or designee on behalf of the Board every 60 days. (Education Code 17605)
\n\nThe Superintendent or designee may authorize an expenditure which exceeds the budget classification allowance against which the expenditure is the proper charge only if an amount sufficient to cover the purchase is available in the budget for transfer by the Board.
\n\nDistrict funds shall not be expended for the purchase of alcoholic beverages. (Education Code 32435)
\n\nPurchasing Procedures
\n\nInsofar as possible, goods and services purchased shall meet the needs of the person or department ordering them at the lowest price consistent with standard purchasing practices. Maintenance costs, replacement costs, and trade-in values shall be considered when determining the most economical purchase price. When price, fitness, and quality are equal, recycled products shall be preferred when procuring materials for use in district schools and buildings. When price, fitness, and quality are equal, the district shall endeavor to purchase from local vendors.
\n\nAll purchases shall be made by formal contract or purchase order and shall be accompanied by a receipt. In order to eliminate the processing of numerous small purchase orders, the Superintendent or designee may create a "blanket" or "open" purchase order system for the purchase of minor items as needed from a vendor. He/she shall ensure that the "open" purchase order system details a maximum purchase amount, the types of items that can be purchased under this order, the individuals authorized to approve purchases, and the expiration date of the "open" order.
\n\n\n", "contentText": "The Board of Education recognizes its fiduciary responsibility to oversee the prudent expenditure of district funds. In order to best serve district interests, the Superintendent or designee shall develop and maintain effective purchasing procedures that are consistent with sound financial controls and that ensure the district receives maximum value for items purchased. He/she shall ensure that records of expenditures and purchases are maintained in accordance with law.\n\nExpending Authority\n\nThe Board shall review all transactions entered into by the Superintendent or designee on behalf of the Board every 60 days. (Education Code 17605)\n\nThe Superintendent or designee may authorize an expenditure which exceeds the budget classification allowance against which the expenditure is the proper charge only if an amount sufficient to cover the purchase is available in the budget for transfer by the Board.\n\nDistrict funds shall not be expended for the purchase of alcoholic beverages. (Education Code 32435)\n\nPurchasing Procedures\n\nInsofar as possible, goods and services purchased shall meet the needs of the person or department ordering them at the lowest price consistent with standard purchasing practices. Maintenance costs, replacement costs, and trade-in values shall be considered when determining the most economical purchase price. When price, fitness, and quality are equal, recycled products shall be preferred when procuring materials for use in district schools and buildings. When price, fitness, and quality are equal, the district shall endeavor to purchase from local vendors.\n\nAll purchases shall be made by formal contract or purchase order and shall be accompanied by a receipt. In order to eliminate the processing of numerous small purchase orders, the Superintendent or designee may create a \"blanket\" or \"open\" purchase order system for the purchase of minor items as needed from a vendor. He/she shall ensure that the \"open\" purchase order system details a maximum purchase amount, the types of items that can be purchased under this order, the individuals authorized to approve purchases, and the expiration date of the \"open\" order.", "footnotes": [ { "type": "State", "references": [ { "code": "Ed. Code 17604", "description": "Delegation of powers to agents", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=17604." }, { "code": "Ed. Code 17605", "description": "Delegation of authority to purchase supplies and equipment", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=17605." }, { "code": "Ed. Code 32370-32376", "description": "Recycling paper", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=EDC&division=1.&title=1.&part=19.&chapter=3.&article=8." }, { "code": "Ed. Code 32435", "description": "Prohibited use of public funds; alcoholic beverages", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=32435." }, { "code": "Ed. Code 35010", "description": "Control of district; prescription and enforcement of rules", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35010." }, { "code": "Ed. Code 35035", "description": "Powers and duties of the superintendent; transfer authority", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35035." }, { "code": "Ed. Code 35160", "description": "Authority of governing boards", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35160." }, { "code": "Ed. Code 35250", "description": "Duty to keep certain records and reports", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=35250." }, { "code": "Ed. Code 38083", "description": "Purchase of perishable foodstuffs and seasonal commodities", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=38083." }, { "code": "Ed. Code 41010", "description": "California School Accounting Manual", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=41010." }, { "code": "Ed. Code 41014", "description": "Requirement of budgetary accounting", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=EDC§ionNum=41014." }, { "code": "Gov. Code 4330-4334", "description": "California made materials", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=5.&title=1.&part=&chapter=4.&article=2." }, { "code": "Pub. Cont. Code 20111", "description": "Contracts over $50,000; contracts for construction; award to lowest responsible bidder", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PCC§ionNum=20111." }, { "code": "Pub. Cont. Code 3410", "description": "U.S. produce and processed foods", "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PCC§ionNum=3410." } ] }, { "type": "Management Resources", "references": [ { "code": "Website", "description": "CSBA District and County Office of Education Legal Services", "url": "https://legalservices.csba.org/" }, { "code": "Website", "description": "CSBA, Financial Services", "url": "http://www.csba.org/fs" }, { "code": "Website", "description": "California Department of Education", "url": "http://www.cde.ca.gov" }, { "code": "Website", "description": "California Association of School Business Officials", "url": "http://www.casbo.org" } ] } ], "crossRefs": [ { "code": "3000", "title": "Concepts And Roles", "type": "AR" }, { "code": "3100", "title": "Budget", "type": "AR" }, { "code": "3100", "title": "Budget", "type": "AR" }, { "code": "3110", "title": "Transfer Of Funds", "type": "AR" }, { "code": "3230", "title": "Federal Grant Funds", "type": "AR" }, { "code": "3230", "title": "Federal Grant Funds", "type": "AR" }, { "code": "3311", "title": "Bids", "type": "AR" }, { "code": "3311", "title": "Bids", "type": "AR" }, { "code": "3312", "title": "Contracts", "type": "AR" }, { "code": "3314", "title": "Payment For Goods And Services", "type": "AR" }, { "code": "3314", "title": "Payment For Goods And Services", "type": "AR" }, { "code": "3314.2", "title": "Revolving Funds", "type": "AR" }, { "code": "3350", "title": "Travel Expenses", "type": "AR" }, { "code": "3400", "title": "Management Of District Assets/Accounts", "type": "AR" }, { "code": "3400", "title": "Management Of District Assets/Accounts", "type": "AR" }, { "code": "3440", "title": "Inventories", "type": "AR" }, { "code": "3460", "title": "Financial Reports And Accountability", "type": "AR" }, { "code": "3460", "title": "Financial Reports And Accountability", "type": "AR" }, { "code": "3511", "title": "Energy And Water Management", "type": "AR" }, { "code": "3511", "title": "Energy And Water Management", "type": "AR" }, { "code": "3511.1", "title": "Integrated Waste Management", "type": "AR" }, { "code": "3511.1", "title": "Integrated Waste Management", "type": "AR" }, { "code": "3512", "title": "Equipment", "type": "AR" }, { "code": "3551", "title": "Food Service Operations/Cafeteria Fund", "type": "AR" }, { "code": "3551", "title": "Food Service Operations/Cafeteria Fund", "type": "AR" }, { "code": "4136", "title": "Nonschool Employment", "type": "AR" }, { "code": "4156.2", "title": "Awards And Recognition", "type": "AR" }, { "code": "4236", "title": "Nonschool Employment", "type": "AR" }, { "code": "4256.2", "title": "Awards And Recognition", "type": "AR" }, { "code": "4336", "title": "Nonschool Employment", "type": "AR" }, { "code": "6162.6", "title": "Use Of Copyrighted Materials", "type": "AR" }, { "code": "6162.6", "title": "Use Of Copyrighted Materials", "type": "AR" }, { "code": "9270", "title": "Conflict Of Interest", "type": "AR" }, { "code": "9270-E(1)", "title": "Conflict Of Interest", "type": "AR" } ], "attachments": [] }