order can serve as back-up so the cost can be accrued. Purchases from the Capital and Reserve Funds require Board approval before a PO is issued. Send the completed purchase order to the Controller and/or the General Manager, per the following: a. For purchases up to $500 – Department Manager approval. b. For all purchases over $500 up to $1,000 – Department Manager and Controller OR General Manager to approve. c. For all purchases over $1000 - Both Controller and General Manager to approve. d. For all purchases above $5,000, see Purchasing Authority memorandum regarding General Manager’s authority. e. All Capital and Reserve items require Board approval prior to purchase. Once the appropriate approvals have been obtained, the approved purchase order will be routed to the Accounts Payable Clerk. The Accounts Payable clerk will detach and file one copy (white) and return the remaining purchase order copies (yellow & pink copies) to the Department Manager. At month-end, the Accounts Payable clerk will verify the receipt of invoices with the applicable purchase order. If an invoice is not received, the purchase order can be used to accrue the applicable expense if the goods have been received (or charged on revolving accounts). 1. When the invoice is received by the Department Manager the manager will verify the receipt of goods, code invoice (as specified on the purchase order) and approve the invoice. The Department Manager will attach the yellow copy of the purchase order to the invoice and send to Accounts Payable for payment. 2. Emergency Purchases – if there is an emergency purchase, the General Manager or Controller has the authority to make the purchase of the goods or services up to the amount of $5,000 (see Purchase Authority, II.D.2.4 for Emergency Purchases over $5,000.00). A purchase order should still be completed with “Emergency Purchase” indicated on the purchase order. The purchase order should be provided to the Accounts Payable for filing with the invoice.
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