MISSISSIPPI COMMUNITY COLLEGE BOARD
POLICIES AND PROCEDURES MANUAL
Section 8:
Business Management
Title:
Purchasing Procedures – General
Initial Date of Adoption:
November 18, 1993
Reference:
Revision Date:
April 20, 2007; October 21, 2011
Code Number:
8.1
Page:
2 of 2
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.