SECTION 5 – COMPETITIVE PROCUREMENTS - Rockwall ISD

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Rockwall Independent School District (RISD) Purchasing ManualSECTION 5CONTROL ENVIRONMENTTexas Education Agency guidance states that ―A district needs a strong control environmentin which to perform the purchasing function‖. Three activities govern a strong andsuccessful control environment:1. A comprehensive purchasing manual.2. Monitoring purchasing activities by all employees involved with the procurement ofgoods and services.3. Training personnel on purchasing procedures.The purchasing manual is a primary tool for establishing a strong control environmentand must be adhered to by employees of the District. The purchasing manual provideswritten procedures designed to detect and prevent the circumvention of statutes, regulations,and board policy applicable to purchasing.If a situation occurs which is not addressed in the purchasing manual, it should be broughtto the attention of the purchasing department to determine the proper course of action. If itis likely that this situation will reoccur, the proper procedures will be included in a revisionto the purchasing manual.In addition to the purchasing manual, the following activities enhance the controlenvironment and require monitoring by those involved in procuring goods and services:Approval of purchase requisitions at the campus and departmental levels. Thecampus principal or department head should review for need and must approvepurchase requisitions before they are submitted to the centralized purchasingdepartment for processing.Approval of purchase orders. The purchasing director and or other designatedofficial should review requisitions for compliance before approving purchase ordersfor issuance to vendors.Supervision of purchasing process. Vigilance in the supervision of the entirepurchasing function on a daily basis is essential.Segregation of duties among purchasing and accounting personnel. ThePurchasing and Accounting Directors, along with the Chief Finance Officer, andultimately the Superintendent are responsible to ensure that duties among purchasingand accounting --15--
Rockwall Independent School District (RISD) Purchasing Manualpersonnel are properly segregated (to the degree possible) to provide a checks-andbalancesenvironment.Maintenance of purchasing files and records. The purchasing staff should be trainedand supervised so that purchasing files and records are complete and maintained in anorderly fashion for the period required by law.Verification of merchandise. The requesting campus or department is responsible forensuring that the deliveries are in agreement with its original purchase order. Receivingpersonnel should be trained and monitored to ensure that the proper procedures arefollowed with incoming merchandise (i.e., the counting and inspection of merchandisereceived, and the completion of receiving reports).Verification of invoices with purchase orders and receiving information. Althoughreceiving personnel are responsible for the initial verification, accounts payablepersonnel verify that the invoice, the purchase order, and the receiving informationmatch before presenting the invoice for payment.Training of district personnel. Formal training is conducted annually normally at thebeginning of the school year. However, training is conducted throughout the school yearthrough revisions to the purchasing manual and emails to a purchasing news group.Risk ManagementThere are numerous risks factors associated with the procurement of goods and services. A fewexamples would include:Violating statues and regulations governing appropriate procurement methods.Failing to comply with Board policies.Initiating purchases without Board approval or an approved purchase order.Abusing purchasing authority and committing fraud.In order to maintain a strong control environment for the procurement function, thefollowing responsibilities and actions shall be taken in order to minimize risk.- 16 -
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SECTION 5 – COMPETITIVE PROCUREMENTS - Rockwall ISD

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