Accounts Payable Specialist
|415.883.2211 ext. 8165
|A/P Vendors A - K|
Accounts Payable Specialist
|415.883.2211 ext. 8166
|A/P Vendors L - Z|
Accounts Payable Specialist
|415.883.2211 ext. 8169
| 415.883.2211 ext. 8162
|415.883.2211 ext. 8161
|Purchasing/Accounts Payable Supervision|
Purchasing/Accounts Payable Overview
The Fiscal Services' purchasing functions include several important responsibilities. In accordance with District Policy, purchasing activities include ensuring responsible stewardship of available resources, safeguarding District assets, maintaining internal controls, and assistance in meeting District fiscal objectives. In compliance with state laws and pertinent regulations, our purchasing processes follow the California Education Code and Public Contract Code, in addition to Board Policies and Administrative Procedures. Purchasing is also responsible for compliance with the Americans with Disabilities Acts and adherence to grant restrictions for federal funds.
Accounts Payable (A/P) processes the District’s disbursements. A/P works in coordination with Purchasing to assist in the process of procuring and ultimately paying for purchases of materials, supplies, equipment, contract and other services.
Employees shall not make any purchases or incur any charges outside of the District policies and procedures. Managers shall not authorize any purchase or incur any charges outside of the District's purchasing policies and procedures. All purchases require a Purchase Order, which are issued after a properly-approved Purchase Requisition.
A Purchase Requisition is a purchase request completed by assigned employees (initiators) within the District’s various departments. The department initiator completes a Purchase Requisition in the Banner Self Service system and it is then routed through the approval queue hierarchy. Depending on the department, a Purchase Requisition may require several individuals to approve the purchase request including, but not limited to, the department budget manager and Fiscal Services.
When preparing a Purchase Requisition, the initiator must select an existing vendor in the Self Service Banner (SSB) system. If the user wishes to select a vendor who is not currently listed in the Banner system, then the District Buyer will register a new vendor into Banner after the vendor submits a fully-completed Internal Revenue Service (IRS) Form W-9. See VENDORS AND PAYMENTS below. Once the new vendor exists in the Banner system, then the Purchase Requisition initiator may select that vendor for the purchase request.
Initiators should code the purchase request to the appropriate FOAP (Fund-Organization-Account-Program) based on the nature of the expenditure. Purchase requests should not be coded based on where budget funds are available; instead, code the Purchase Requisition based on the nature of the goods or services being requested. If there are no available funds in a specific FOAP, then the initiator or other department user should initiate a discretionary budget transfer to the FOAP necessary to complete the Purchase Requisition. The District only allows budget transfers from discretionary budget accounts within the same fund.
Budget Managers designate Purchase Requisition initiators in consultation with Fiscal Services, which maintains Banner user profiles specific to a user’s responsibility. Purchase Requisition approvers may include the initiator’s immediate budget manager, the department head, the functional vice president, and Fiscal Services. Initiators can monitor a Purchase Requisition status in SSB.
Within the Banner system, the District Buyer automatically receives fully-approved Purchase Requisitions. The Purchase Requisition must describe the needed items in terms of model/product ID, quantity, quality, features, functions and the desired delivery date. The District Buyer subsequently completes the functions to prepare a Purchase Order.
Purchase Requisition Between $5,000 - $15,000
Initiators completing a Purchase Requisition in any amount between $5,000 and $15,000 should receive informal quotes from at least three vendors. When requesting quotes from vendors be sure to request educational pricing even if this pricing is not advertised by the vendor. Vendor selection should be based on the lowest informal quote; the District Buyer reserves the right to change vendors if it is determined a more fiscally responsible option is available.
If a new vendor is selected through this process, the new vendor will be required to submit an IRS Form W-9 and a copy of the invoice/quote including Initiator's name, model/product ID, quantity, quality, features, functions and the desired delivery date to the District Buyer. Once the District Buyer receives the information from the vendor, the vendor will be added to SSB and the initiator will be able to submit a Purchase Requisition as outlined above.
A Purchase Order is a formal District document prepared by the District Buyer. A Purchase Order is a contract for the District to purchase goods or to render services from a specific vendor and it establishes an encumbrance against the FOAP's listed on the Purchase Requisition. Purchase Orders reduce FOAP budget availability and the encumbered funds are used to pay a vendor’s invoice after the District receives the goods or services.
After receiving an approved Purchase Requisition, the District Buyer then creates a Purchase Order in accordance with applicable laws and policies. The District Buyer reserves the right to change vendors or conduct necessary bidding as necessary.
The State of California Public Contract Code section 20651 establishes the bid limit for the purchase of materials, supplies, and services to be furnished, sold or leased. The limit is subject to change on January 1 of each year. There are two distinct bid limits based on total contract value:
- Effective January 1, 2013 the bit limit is $83,400 and applies to the following items:
- The purchase of equipment, materials, or supplies to be furnished, sold, or leased to the District.
- Services, except construction services.
- Repairs, including maintenance as defined in Public Contract Code Section 20656, that are not a public project as defined in subdivision (c) of Section 22002
- As of January 1, 2013, the bid limit threshold is $15,000 for construction contracts under Public Contract Code 20111(b). Constructions contracts in this category include contracts with the licensed trades to perform construction, reconstruction, alteration, renovation, improvement, demolition, landscaping, voice or data cabling, painting, or repair work involving any publicly owned, leased, or operated facility.
If the total contract value is below the applicable bid limit, then the District Buyer may issue a Purchase Order without conducting an advertised formal competitive bid process. However, the purchase may be subject to a District purchasing requirement to obtain informal bids or quotations – see the CONTRACTS section below for specific District policies. Informal bidding promotes open competition and results in reduced acquisition costs which save valuable public resources.
Per Board Policy 6100, “No contract shall constitute an enforceable obligation against the District until it has been approved or ratified by the Board.” All Contracts and Agreement for Services in excess of $15,000 must go to the Board of Trustees for approval. The District will not issue a Purchase Order until the Board of Trustees approves a Contract or an Agreement for Services in excess of $15,000.
- Informal procurement (typically, $30,000 to the Public Contract Code limit): The Chief Business Officer may sign these contracts;
- Written quotes (typically, $30,000 to the Public Contract Code limit): The District shall solicit formal written quotations from at least three vendors; and
- Formal bids (above the Public Contact Code limit): The District shall solicit formal bids per Public Contract Code Section 20651.
- Written proposals (typically, $0 - $30,000): The District shall solicit written proposals from at least three independent vendors and the Chief Business Officer may sign the contract;
- Formal proposals (typically, more than $30,000): The District shall solicit formal competitive proposals as described in Administrative Procedure 6345.
- Informal procurement ($15,000 or less or as revised in Public Contract Code): The District shall solicit bids from at least three independent vendors and the Chief Business Officer may sign the contract.
- Formal bids (more than $15,000 or as revised on Public Contract Code): The District shall require the solicitation of formal bids (Public Contract Code Section 20651) as described in Administrative Procedure 6350.
- Except as otherwise stated in Administrative Procedure 6360, bids for electronic systems and materials shall be solicited and contracts shall be awarded in accordance with Administrative Procedure 6340 titled Contracts.
- Per Administrative Procedure 6365, a vendor awarded a contract for electronic systems and material must certify that it complies with the requirements of Section 508 of the Rehabilitation Act of 1973 and its related regulations.
- See the District’s Technology Equipment Requisition and Purchasing Guidelines for additional information on requesting electronic systems and materials.
- See Administrative Procedure 6370 for the specific conditions under which the District may enter into personal services contracts, also known as Agreement for Services. Administrative Procedure 6370 outlines the use of independent contractors, professional experts, and consultants.
New vendors must properly complete an IRS Form W-9 before SSB users may select a new vendor when preparing a Purchase Requisition. Prospective vendors should submit their completed IRS Form W-9 directly to the District Buyer who will review the IRS Form W-9 for completeness. If a prospective vendor fails to properly complete an IRS Form W-9, then the District Buyer will not register the prospective vendor in SSB until the District receives a complete IRS Form W-9.
The District’s Purchase Order designates the mailing address for vendor invoices. Vendors should submit their invoices directly to Fiscal Services at the Indian Valley-Novato campus.
Accounts Payable reviews invoices and routes the invoice to the specific department for approval. By approving an invoice, the department budget manager is attesting to receipt of all goods and services specified on the vendor’s invoices. Budget managers should promptly review and approve invoices and timely return the invoice to Accounts Payable for final processing and payment.
Any vendor inquiries should be directed to email@example.com
To facilitate office supply ordering and purchases, the District has authorized various employees access to Staples and Office Depot to review and select products in preparation for a Purchase Requisition. Once the District Buyer receives the approved Purchase Requisition and prepares the related Purchase Order, he then logs onto the Staples or Office Depot system to release the order previously prepared by the authorized employee. Please see your manager or department administrative assistant for office supply orders.
The District’s travel and meals procedures are specifically outlined in Administrative Procedure 7400. Please read this policy carefully before planning travel activities.
Prior to travel, employees must obtain written approval from travel to conferences, training, and similar activities by submitting the appropriate travel form(s) to the Superintendent/President or designee(s).
Travel Approval Authorization Forms
Out of State Travel for all District employees shall be approved in advance by the Superintendent/President.
All travel outside the United States must be approved in advance by the Board of Trustees.
The Procedure for claiming expenditures for authorized travel are detailed in Administrative Procedure 7400. The Claim for Reimbursement form is intended solely for the reimbursement of expenditures for authorized travel.
As noted in the PURCHASE REQUISITIONS section, employees shall not make any purchases or incur any charges outside of the District policies and procedures. Managers shall not authorize any purchase or incur any charges outside of the District's purchasing policies and procedures. Purchase Orders are required in advance of making a purchase and they are issued subsequent to a properly-approved Purchase Requisition.
Since all purchases require a Purchase Order, employees have no need to submit a Claim for Reimbursement for anything other than requesting reimbursement of expenditures for authorized travel.
Whether an item should be classified as equipment or as supplies is determined on the basis of the length of time this items is serviceable and on its contribution to the value of the district. For example, supplies are constantly being consumed and replaced without increasing the value of the physical properties of the district. Equipment has a relatively permanent value, and its purchase increases the value of the physical assets of the district.
Expenditures made by districts for equipment, improvement of sites, building fixtures and service systems are charges as capital outlay (account codes 6XXXX). Expenditures for supplies are charges as current expense (account codes 4XXXX).
Supplies are items of expendable nature that are consumed or worn out, deteriorate in use, or are easily broken, damaged, or lost. Examples include paper, pencils, cleaning materials, nails, scissors, test tubes, and keys.
Items that have a relatively short service life (less than one year) and that, therefore, must be replaced frequently are also charged as supplies. Examples include brooms, tools, and rubber stamps.
Computer software and hardware could fall into either category, supplies or equipment, depending on the cost and useful life. To determine which category of expenditure an items belongs, follow the questions and/or guidelines listed below.
Some articles clearly cannot be classified as either supplies or equipment. They have the characteristics of equipment, but they have a low unit cost or are frequently lost, broken or worn out and replaced in normal use. To obtain uniformity, the district should assign items to the various classifications on the basis of the answers to the questions listed below:
- Does the item lose its original shape and appearance with use?
- It is consumable, with a normal service life of less than one year?
- Is it easily broken, damaged, or lost in normal use?
- Is it usually more feasible to replace it with an entirely new unit than to repair it?
- Is it an inexpensive item? Does the small unit cost make it inadvisable to inventory the item? See Education Code Section 81600.
If the answer to one of the able five questions is yes, then item should be classified as a supply item and the expenditure should be recorded within account code 4XXXX. If all answers are no, the item should be classified under object classification 6XXXX.
- Administrative and Classified Travel Request Form
- Agreement for Services
- Claim for Reimbursement
- Conference Honorary Leave, Short Course Request Form for UPM/AFT Unit Members
- Request for Quote - coming soon!
- Request for Taxpayer Identification number and Certification (W-9)
Purchasing/Accounts Payable Frequently Asked Questions
Purchasing/Accounts Payable Frequently Asked Questions (FAQ), as well as FAQ's for all Fiscal Services, can be found on the Frequently Asked Questions page.
Fiscal Services Website
Content Responsible: Peggy Isozaki, Director of Fiscal Services, 415.883.2211 ext. 8160
Technical Contact: Melinda Molloy, Administrative Assistant to the Vice President of College Operations, 415.883.2211 ext. 8101