Purchasing: Authorization and Control - Procedures - 7320-P

Mukilteo School District
Financial Management - Series 7000
Purchasing: Authorization and Control - Procedures - 7320-P

The Superintendent will establish written procedures to assure proper authorization and control of District purchases of goods and services.

Requisitions and Purchase Orders
All purchases of goods and services are to be initiated and authorized according to the District's purchasing procedures. Written authorization by the responsible administrator is required prior to submitting requisitions to the Business Office for processing. The Business Office will verify that, when required, bids or quotations have been obtained by the requesting department or school prior to processing the purchase order.

See Attachment A for guidance on verification procedures when purchasing on a bid and contract issued by an agency with which the District has a current, approved interlocal agreement.

The responsible administrator must provide verification that goods or services have been received and authorize vendor payment before a purchase order will be closed.

Additional Requirements for Federal Programs
Prior to initiating any purchases or contracts with federal funds, including all purchases for the Child Nutrition Program, the responsible administrator will document that the procurement complies with the requirements of RCW 28A.335.190 and Uniform Guidance, 2 CFR, Part 200.  A copy of the documentation will be retained in the department files and attached to the requisition submitted to the Business Office.

Federal guidelines require grant recipients to ensure vendors with contracts or purchases exceeding $25,000 are not suspended or debarred from participating in federal programs. All District purchases and contracts issued from federal resources that exceed $25,000 are subject to these guidelines.

Before initiating any purchases or contracts with federal funds that exceed, or may potentially exceed $25,000 within the fiscal year, the responsible administrator will verify that the vendor is not listed on the Excluded Parties List System (EPLS) by checking at https://www.SAM.gov/.  If the vendor is listed on the EPLS the administrator will not complete the purchase or contract with the vendor.  If the EPLS shows no records for the vendor, print the screen, retain a copy in the department files and proceed to process a requisition. 

In order to ensure that the District maintains adequate control over suspension and debarment requirements the Business Office will perform an independent check of the EPLS for all federal grant requisitions submitted, including all requisitions from the Child Nutrition Program, if the requisition exceeds $15,000. Before issuing a purchase order to the vendor, the Business Office will verify that the vendor is not listed on the Excluded Parties List System.  If the vendor is listed on the EPLS the Business Office will cancel the purchase order and return it to the responsible administrator.  If the EPLS shows no records for the vendor, the Business Office will retain a copy in the central District “Suspension and Debarment File” and issue the purchase order to the vendor.

See Attachment B for guidance regarding federal procurement regulations, including Suspension, Debarment and competitive purchasing requirements.

Claims for Expense
In certain circumstances, with prior authorization from the responsible administrator, an employee may make a purchase with personal funds and submit a Claim for Expense to receive reimbursement. An employee who initiates a purchase without prior approval by the responsible administrator may be held financially responsible for the cost of the goods or services.

Detailed procedures for initiating and processing requisitions, open purchase orders, emergency orders, procurement card purchases and claims for expense reimbursement are established by the Superintendent and are contained in the Fiscal Procedures Manual.



January 12, 1998
October 8, 2001
November 17, 2005
May 2, 2007
December 18, 2014
June 1, 2015
April 7, 2017