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Business Affairs


PURCHASING PROCEDURES

Purchasing Procedures

Approval Authority 

Special Procedures and Limitations 

Items on Contract or From Restricted Sources 

Emergency Procedures $5,000 or More

Procurement Requirements 

Procedure for Approving Invoices

Procedures for Completing Forms 

Review of Bids 

Approval of Contracts

Reimbursements

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Other Links

State of Kansas Products and Services Manufactured and Offered by Blind and Severely Disabled Kansans

Kansas Correctional Industries Products and Services

University Policy Manual (PDF)

 

5D-0315 PURCHASING PROCEDURES

 

K.S.A 76-769 grants authority to the Kansas Board of Regents to adopt policies regarding the acquisition of any supplies, materials, equipment, goods, property, printing, or services to be acquired by a state educational institution and any lease of real property entered into by a state education institution.

The Board of Regents has granted authority to the President of Emporia State University as the Chief Executive Officer of one of the state universities to develop and implement the policies required to administer and operate with all terms, conditions and requirements detailed in K.S.A 76-769 and Board Policies.

The President of Emporia State University may delegate the administration of the policies and procedures developed to the appropriate staff and departments on the campus at his/her sole discretion.
In order to provide for proper internal control, no one person should have the authority to approve purchasing and disbursement documents and also maintain the accounting records of the department (units).  It is understood that staffing levels do not always allow for such separation of duties.  When duties cannot be separated, special care should be utilized by the unit head to prevent any unauthorized activity.  Questions regarding assistance in improving purchasing and disbursements controls should be directed to the Controller’s Office or the Internal Audit Office.

The purchase of items without a proper University Purchase Order is the personal responsibility of the individual until the warrant covering the invoice is issued by the State of Kansas.  Purchases without prior authority should be carefully considered.  Employees should make certain no rules or regulations have been violated.  A purchase order is not required with direct purchases but a description of items purchased must be clearly indicated on the invoice. 

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APPROVAL AUTHORITY

Each unit head should determine who has authorization to approve the documents related to purchasing and disbursements in that unit.  If such documents are signed by someone other than the head of the unit, the delegation of authority and any related limitations on that authority should be documented in writing and forwarded to Accounts Payable.

The use of rubber stamp signatures is not permitted because access to stamps is difficult to control.  The use of initials is also discouraged, except in circumstances where a unit head delegates approval to an employee by allowing that employee to sign the unit head’s name followed by the employee’s initials.  Any purchasing documentation or invoices sent to the Accounts Payable Office without proper approval will be returned to the unit.
The Dean, Chair or Director has the authority to allow single expenditures under $1,000 to be approved by the Administrative Assistant.  Expenditures from $1,000 to $4,999.99 require the approval of the Dean, Chair or Director.  All expenditures $5,000 and over require the signature of the Dean or Vice-President of that unit.

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SPECIAL PROCEDURES AND LIMITATIONS

Invoices cannot be split to keep within dollar limitations.

Items purchased from other departments of the University or other state agencies are not subject to dollar limitations.  Items purchased from the Surplus Property Section, Department of Administration, are not subject to dollar limitations.  Contact the Controller’s Office concerning necessary authorization to make such purchases.

Purchases from University or State employees, or family members of employees, must have prior written approval from the Controllers’ Office.  These purchases will be very limited.

Trade-ins:  Any purchase order with a trade-in must be accompanied by a Transfer of Property form.  Obtain a copy from Accounting Services.  All items being traded in are subject to current disposal procedures.  Provide a statement in the description when items are purchased for resale or for repair parts.  Prior approval by the Controller’s Office must be obtained before entering into a trade-in agreement.

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ITEMS ON CONTRACT OR FROM RESTRICTED SOURCES

Open-End State Contracts:  Contracts have been established with specific vendors for all commonly used items and services.  Items or services included on open-end or fixed quantity contracts should be purchased from contract vendors, unless a cost savings can be documented with another vendor.  Most open-end contracts are listed at the state web site:  http://da.state.ks.us/purch/contracts/Contract.asp.  For contracts currently not listed at the web site, contact Accounts Payable x5145.  Current contract number, dates, and other information must be used.

Office Supplies:  Office supplies are available from State of Kansas Products and Services, or open-end contracts.  Items available from Kansas Products and Services can be viewed at http://www.da.ks.gov/purch/KansansCat.htm.  If questions arise, contact Accounts Payable x5145.

Printing Supplies:  Stationery, paper, and printing items are available from Emporia State Printing Services.  See “Route Paper Requisition" under the section titled "Route Forms" in InfoPath for ordering these supplies.

Kansas Industries Products:  State law requires the University to purchase certain items from the State of Kansas Products and Services Manufactured and Offered by Blind and Severely Disabled Kansans http://www.da.ks.gov/purch/KansansCat.htm  and Kansas Correctional Industries http://www.kancorind.com.  The University cannot pay any other vendor for these items without approval from the Director of Purchasing or the Secretary of Administration.  Contact the Controller’s Office for instruments to submit a request.

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EMERGENCY PROCEDURES $5,000 OR MORE

For items costing $5,000 or more, prior permission from the Controller’s Office is required.  A prior authorization must be completed and submitted to the Controller’s Office.  When an emergency purchase has been approved and completed, the unit head should approve the invoice and send it to Accounts Payable.  The approved prior authorization form should accompany the invoice.  The form is available on the Infopath Form Repository which can be accessed through the Buzzin Portal.

Emergency purchases are those transactions required to obtain equipment, supplies, foods, or materials necessary for the preservation of life or property.

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PROCUREMENT REQUIREMENTS

Purchases up to $4,999.99 (total purchase, not per item):
ESU Departments are required to purchase the best quality of goods and services at the lowest possible price with no documentation required.  It is strongly recommended that the informal bid process be followed to assure the best quality of goods and services are being purchased at the lowest possible price.  If the item is available on State contract, then documentation must be submitted to support the off-contract purchase.  This will help us document our savings for reporting to the Board of Regents.  EXCEPTION:  Any technology purchases must first be reviewed by TCS to assure that the purchase meets ESU’s technology and security requirements.  Further instructions for the Informal Bid process are listed on the ESU Purchasing web site:
http://www.emporia.edu/busaff/

Purchases of $5,000 and above:
ESU Departments are required to go through a Formal Bid process for goods and services that are $5,000 and above.  Bids with an anticipated total of up to $25,000 will need to be posted to the ESU website for three (3) business days.  Bids with an anticipated total of $25,000 and above will need to be posted to the ESU website for seven (7) business days.  This process takes approximately two weeks for bids less than $25,000 and approximately three weeks for bids of $25,000 or more.  Further instructions for the Formal bid process are listed on the ESU Purchasing web site: http://www.emporia.edu/busaff/

A purchase order should be submitted to Accounts Payable for the purchase of goods and services.  See “Digital Purchase Order” under the section titled “Digital Forms” in InfoPath.  The following section provides additional information regarding specific purchases.  If we have not done previous business with a vendor, a W-9 is required.

Books:  No dollar limitations apply to the purchase of copyrighted items.

Building Materials and Supplies:  May be purchased from the Physical Plant or from local vendors.  Orders of $5,000 or more must be processed through the ESU bidding procedures.

Carpeting and Draperies:  Some carpeting and draperies are available on state contract.

Contracts:  All contracts, including click through agreements, must be reviewed and signed by an
ESU official with contractual signature authority for the University.  The University President
has contractual signature authority and has also delegated general signature to the Vice President
for Administration & Fiscal Affairs and the Associate Vice President for Fiscal Affairs/Budge
Director.  Unless otherwise delegated, or excepted by law or University policy, the department
head should complete a contract approval form, http://www.emporia.edu/busaff/, and send with
the contract to the Associate Vice President for Fiscal Affairs/Budget Director for review and
processing.

Copy Machines:  Copy machines must be leased from state contract or bid if requirements are not provided for on contract.  Contact Purchasing in advance for details needed.

Drug and Pharmaceuticals:  Most items are on state contract.  Contact Purchasing.
Foods:  Food may be purchased only for instructional purposes, except when fees are collected for this purpose, or for official hospitality.

Fuels other than Gasoline:  May be purchased through the Physical Plant or from local vendors.

Gasoline:  A business procurement card for state vehicle fuel and emergency repair purchases will be used when operating a state vehicle away from campus.

Insurance Premiums and Surety Bonds:  Insurance may be purchased through the Board of Regents.  All insurance purchases must be approved by the Controller’s Office prior to purchasing.

Leasing of Equipment:  Lease agreements must be approved by the Office of Fiscal Affairs.  When considering leasing equipment, contact the Office of Fiscal Affairs for guidance.  Leases of $5,000 or more must be bid.  All lease agreements require the processing of a contract with a DA-146A.

Leasing of Land and Space in buildings:  Real Estate Lease Agreement Form DA-46 must be completed.  Forms are available in the Accounts Payable office.  This requires approval by the Office of Fiscal Affairs.  Requests should allow a minimum of six months lead time.

Meals:  May be purchased from restricted fee funds only when fees have been collected for that purpose.  Meals may be purchased from general use funds per official hospitality guidelines below.

Memberships:  All memberships must be institutional (no individual memberships allowed) and have beginning and ending dates.  Memberships can only be paid in the fiscal year in which they begin.

Motor Oil:  Motor oil may be purchased from the Physical Plant.

Office Supplies:  Office supplies are available from the State of Kansas Products and Services vendors or open end contracts.  Items available from Kansas Products and Services can be viewed at http://www.da.ks.gov/purch/KansansCat.htm.  If questions arise, contact Purchasing.

Official Hospitality:  Complete guidelines are available on the State website http://www.da.ks.gov/ar/ppm/ppm03351.pdf.  Complete information must be provided to Accounts Payable when paying the invoice, including department index # (must be paid from OOE – Fund No. 100083), number of meals to be provided by vendor, meals provided (indicate lunch, dinner, etc.), host and title, date of event, purpose of event, anticipated benefit, list of persons attending the event (if more than 20, indicate total number attending and identify the group), estimate of expenses if encumbering funds before event or actual expense if paying the invoice.  A“Digital Purchase Order” under the section titled “Digital Forms” in InfoPath needs to be filled out for each event being paid with State funds.

Postage:  In exceptional cases, postage may be purchased from the U.S. Postmaster by using a money-with purchase order.

Professional Fees:  Fees are to be contracted for on an Agreement for Consultant form.  The form “Manual Consultant Agreement” is available on InfoPath under “Manual Forms”.  Honorariums and similar payments for state employees, not employed by the University, should be contracted using the consultant form.  University employees will be paid with a salary supplement  processed on a Form C.  State employees may be reimbursed for official travel at current rates.  All contractual services must be approved by the Controller’s Office prior to being contracted.

Professional Services:  Professional Services means services performed under a contract with a state agency by any: 1) Certified Public Accountant, 2) Attorney, or 3) Consultant.  Consultant means an individual or firm providing contractual services in the form of professional or technical advice or opinions.  If a department needs a contract for services, contact the Controller’s Office.

Promotion or Publicity: All promotion or publicity of the University requires the approval of Emporia State University Marketing and Media Relations and must have the request processed through ESU Marketing and Media Relations before the order is placed. This includes but is not limited to the following:  ESU designs, institutional names, logos, marks, advertising and printing.

Prospective Faculty Interview Expense:  The Board of Regents authorizes the chief executive officers of the Regents’ institutions to invite applicants to Kansas for interview without advance approval of the Board, provided that such invitations are reasonable, and further provided that they be for positions having the academic rank of assistant professor or higher, or the equivalent of such rank.  The request for Approval of the Prospective Faculty Interview Expenses should be submitted to the Equal Opportunity Office, 202 Plumb Hall.  The form “Manual Prospective Employee Interview Expenses” is available on InfoPath as under “Manual Forms”.  Original receipts must be provided.

Registration Fees:  If a department wishes to prepay a conference or seminar registration fee with a credit card, the InfoPath “Manual Registration Purchase Order” under “Manual Forms” should be completed, approved and submitted to the Controller’s Office.  If credit cards are not accepted, submit to Accounts Payable as a money with order for payment with a check.  Fees may be paid by the traveler and reimbursed on a travel voucher after completion of the trip.

Repairing of Equipment:  Repairs are requested on a purchase order.  Permission to make repairs of $5,000 or more must be obtained from the Controller’s Office in advance.

Scientific Supplies and Materials:  Many items are on state contracts.

Stationary:  Stationary must be purchased from ESU Printing Services.

Subscriptions:  Subscriptions must be in the University’s name, must have beginning and ending dates, and can only be paid in the fiscal year in which they begin.

Telephone:  For service on present equipment or to obtain new service, contact Technology and Computing Services x5102.

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PROCEDURE FOR APPROVING INVOICES

Only original invoices should be approved.  Payment cannot be made from a statement.  If the original invoice is lost, indicate that on the copy being approved.  If grant funds are involved, send to Research and Grants; otherwise send to Accounts Payable.

  • Confirm calculations on the invoice.
  • Confirm invoice prices with contract prices.
  • When claiming a credit, a credit memo must be forwarded with invoice.

 Invoices for items purchased may be submitted for payment by indicating the following:

  • Date goods received
  • Specify whether the order is complete
  • Department index number
  • PO or Encumbrance # (if not encumbered indicate N/A)
  • Full signature of person authorizing payment
  • Date approved

 Each department should obtain a stamp of the above information from State of Kansas Products and Services.  The use of the stamp will assure that all needed information is entered on the invoice and will assure uniformity.
Prior Authorization:  Sole Source – The Prior Authorization Form is required when determining only one vendor is qualified to provide the requested supplies/services on purchases totaling $5,000.00 or more.
 “Money With” Purchase Order (one copy required, two copies required for grants):  A purchase order is prepared in the format outlined.  In addition, these orders must have a notice attached giving the cost of materials to be purchased.  “MONEY – WITH ORDER” should be inserted at the lower part of the description on the purchase order.  If a conference or seminar registration fee is to be prepaid, the following information must be given:

  • Who: name of person being registered
  • What:  name of conference, seminar, etc.
  • Where:  location of conference
  • When:  dates of conference
  • Meals:  indicate whether or not meals are included in the registration
    • List as:  1 lunch, 2 dinners, no meals, etc.

Distribution:  The department forwards all copies to Accounts Payable except when a Grant is involved. When a grant is involved the department should send copies through the Grants Office.

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PROCEDURES FOR COMPLETING FORMS

ESU Purchase Order (accepted electronically only via InfoPath ):

The department prepares a purchase order.  This type of requisition is for purchases made directly by the University.  The purchase order number is placed on the form by Purchasing.  A purchase order is not used when goods have been received.

State of Kansas Contract Items:  A purchase order is prepared.  In addition, the state contract number from which purchases are being made must be placed in the lower area of the description section of the order.  (Do not obtain contract information from an old invoice or previously prepared purchase orders as the information is usually out-of-date.)

Items to be bid:  A purchase order is prepared.  Orders that total $5,000 or more (including shipping) will be placed on ESU’s bid website.  Give complete description and specifications including name of the item, manufacturer’s model number, size and color.  If units are used, show the number in the unit (i.e. 12 per box).  See Formal Bid Process,
http://www.emporia.edu/busaff/.

To obtain maximum benefit from competitive purchasing, it is essential that correct, complete and precise descriptions and specifications are provided which identify beyond question the exact item needed.

In many cases it is appropriate to use a brand name and identifying number (catalog or stock number) as part of the specifications provided the words “or equivalent” are used to avoid restricting the purchase to a particular brand or trade name.  However, the brand name does not constitute complete specifications and sufficient additional specifications must be shown.  Complete specifications and few restrictions permit more competition and better prices.

If the items being requested are to be used in conjunction with present equipment, “upgrade” needs to be indicated for inventory purposes.  If it is necessary to purchase a particular company’s product, this information and the reasons necessitating such a purchase should be shown on the purchase order.  Reasons shown should be objective and not personal preferences.  Turn around time for the bid process is usually two to three weeks.  Please allow lead time.

Special comments or conditions concerning purchase or shipment and the name and telephone number of the person in the department to be contacted for more information about the order should be noted near the bottom of the purchase order.  Electronically attach quotations, sketches, blueprints, catalog pages or any other material which may be helpful.  Lengthy specifications should be attached in a Word document.

If used equipment is to be traded, describe the items to be traded just below the description of the new equipment.  “Transfer of Property”: for the item to be traded must accompany the purchase order.

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REVIEW OF BIDS

Bid results will be submitted to the department for review.

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APPROVAL OF CONTRACTS

Contract Authority:  Board of Regents policy requires that only the University’s Chief Executive Officer, or a specifically authorized designee of the Chief Executive Officer, shall execute contracts on behalf of the University.  Only the President of the University, Vice President Administration & Fiscal Affairs, and Associate Vice President for Fiscal Affairs/Budget Director have been designated by the General Counsel of the Board of Regents as authorized to execute contracts on behalf of Emporia State University.

Contract Review:  All awarded bids or excepted purchases resulting in a contract, including click through agreements, must be reviewed and signed by an ESU official with contractual signature authority for the University.  Certain contracts may also require external review and authorization.  The University President is the authorized signatory for University contracts and may delegate this authority in writing with appropriate notice through the University General Counsel's Office to the State of Kansas and the General Counsel of the Kansas Board of Regents.  While retaining general contractual signature authority, the University President has delegated general contractual signature authority to the Vice President for Administration & Fiscal Affairs and the Associate Vice President for Fiscal Affairs/Budget Director.  Other similar or limited contract signature delegations by the President may also be in effect if properly authorized.  Unless otherwise delegated, or excepted by law or University policy, the department head should complete a contract approval form, http://www.emporia.edu/busaff/, and forward along with the contract or a copy of any Terms and Conditions that contractually bind the University, to the Associate Vice President for Fiscal Affairs/Budget Director for review and processing. The University Office of General Counsel is responsible for coordination and provision of the legal review of contracts and purchasing related issues.  Once the contract has been properly executed, it should be attached to a purchase order and submitted to Purchasing.

Failure to follow University policy on contracts may result in University employees acting outside their capacity or scope of employment.  This may void the protection afforded State employees under the Kansas Tort Claims Act and result in personal liability.  The Kansas Tort Claims Act requires State employees to operate within their assigned capacity


Real Estate Lease Agreements:  All leases for real estate should be initiated a minimum of six months in advance of the date the space is needed.  Twelve months advance notice is recommended.   These agreements will require the signature of the President, Vice President Administration & Fiscal Affairs, or Associate Vice President for Fiscal Affairs/Budget Director.  Any commitment to lease space not owned by the University or space to be used by a non-University entity on an ongoing basis is included in this requirement.  This policy applies even if no funds will be expended for the lease.

Construction Contracts:  All contracts for construction of facilities require the signature of the President, Vice President Administration & Fiscal Affairs, or Associate Vice President for Fiscal Affairs/Budget Director.

Service/Maintenance Agreements:  All service and maintenance agreements must be signed by the President, Vice President Administration & Fiscal Affairs, or Associate Vice President for Fiscal Affairs/Budget Director.

Consultant Fee Agreements:  All agreements for payment of consultants require the signature of the Controller.  Consultant agreements over $5,000 require competitive bidding.

University-related Organizations:  University contracts with the Memorial Union Corporation, the ESU Foundation, and the ESU Alumni Association require the signature of the President, Vice President Administration & Fiscal Affairs, or Associate Vice President for Fiscal Affairs/Budget Director.

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Reimbursements

It is important that we maintain proper documentation in ESU’s files for the State of Kansas auditors. For this reason we are asking that future purchases be made directly to the vendor via BPC or purchase order rather than purchased by the individual. This process protects both the individual and ESU.

Since State funds are being used to pay for reimbursement items, these items are State property and must remain with ESU.

ESU attempts to avoid processing reimbursements to individuals for multiple reasons.

  • Sales tax is paid when an individual makes the purchase.
  • Purchases cannot be reviewed beforehand, therefore putting the responsibility on the employee. If State funds are not acceptable for the purchase, the employee may not get reimbursed.
  • The Legislature periodically reviews expenditures by State agencies. In order to allow transparency for the Legislature, payments need to be made directly to the vendor instead of reimbursing employees. Paying the vendor direct allows for easier reporting.
  • Technology and Marketing purchases must be reviewed prior to purchasing to insure the product meets ESU's standards and guidelines.

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Revised: April 9, 2013
For additional or more current information, 
contact Accounts Payable, 103M Plumb Hall, 341-5145.