POLICY MANUAL - Calhoun County Schools

8. Expenditure transactions shall be posted to the general ledger on a dailybasis.9. All vendors must submit a completed Form W-9 to the central office beforebeing added to the master vendor file.Purchase OrdersInvoices1. A purchase order system shall be used by each school. The purchase ordershall be prepared and approved by proper school official prior to the purchaseof any materials, supplies, equipment, or services (except as excluded in #4below).2. Open purchase order reports shall be properly monitored for orders placedbut not yet received.3. A purchase order number should be referenced on all invoices by vendor, andall vendors should be notified that any sale made without a purchase orderwill not be honored.4. A purchase order need not be issued for items such as utility services(telephone, water, gas, etc.), pest control for which you have an annualsigned agreement, maintenance on copiers for which you have a signedmaintenance agreement, or emergency repairs (The nature and details of theemergency will need to be documented and attached to the invoice forpurposes of documentation).5. A receiving report (a copy of the purchase order, packing slip, or the invoice)must be signed and dated by the person receiving materials in order to verifyquantity and condition of items received prior to payment of the invoice. Suchdocument should be delivered to the office promptly.1. All invoices with supporting documentation shall be reviewed by the principalprior to signing checks for payment.2. Check number and date paid shall be recorded on the invoice.3. Where an invoice is not furnished by vendor, an invoice will be prepared bythe school, and signed by the vendor, using the state approved form. (copiesmay be made, state does not furnish form)4. Bookkeepers shall match the purchase order with the invoice and vendorstatement and verify, in writing (initial total) that prices, extensions, andadditions have been checked.