MCCB POLICIES

Section 8: Business Management

MISSISSIPPI COMMUNITY COLLEGE BOARD POLICIES AND PROCEDURES MANUAL

Title: Purchasing Procedures – General

Initial Date of Adoption: November 18, 1993 Revision Date: April 20, 2007; October 21, 2011

Reference:

Code Number: 8.1

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Receiving Goods

Once the Purchase Order has been processed and supplies or services ordered, a copy of the purchase order is to be delivered to the MCCB secretary/receptionist who shall serve as the Receiving Clerk. When supplies are delivered, the receiving clerk shall compare items listed on the purchase order to the actual supplies delivered as to item ordered, quantity, quality and color, etc. Claims are to be filed promptly for goods damaged in shipment. The Receiving Clerk must sign and date the Receiving Report and the matching purchase order, attach the delivery tickets to it, and submit all documentation to the MCCB purchasing agent. The purchasing agent will match all documents from the Receiving Clerk, as well as the invoice, with the original purchase order and will then pass all purchasing documentation on to the Accounting Assistant who will act as the Accounts Payable Clerk.

If the items delivered are not what was ordered or the goods are damaged, the shipment should be refused and the purchasing agent should be contacted.

Goods and services will not be accepted by the Receiving Clerk without an authorized purchase order being on file.

Payment

Once supplies/equipment have been received, services rendered and an invoice received, a Payment Voucher shall be processed. Original invoices are to be matched with purchase orders and receiving reports before approval for payment is requested of the Executive Director or his/her designee. Proper invoice numbers should be reported on the payment voucher to ensure that duplicate payments are not made. Invoice computations and pricing are to be verified by the accounts payable clerk before approval for payment is requested. Payment vouchers are to be processed within three (3) working days of receipt of properly matched invoice.