Financial Management

Policy Number 30941:  Receiving Goods and Services

 

 

 

1.0              Purpose

The purpose of this policy is to ensure that materials, supplies, equipment, and services authorized for payment are received in acceptable condition and are processed and recorded appropriately.

 

2.0              Policy

Departments are responsible for promptly checking received goods to make sure the right items were delivered in the agreed upon quantity and that they are not damaged or defective.  Receiving is required for all goods and services purchased with college funds, regardless of purchasing/payment methods.

 

2.1       Receiving Equipment

            2.1.1    IT Equipment 

When equipment is ordered, a copy of the Purchase Order will be placed on the S:\public\technical services\purchase orders folder.

If an item was purchased from the Equipment Trust Funds (ETF) account, then in the header of the order it will be entered as ETF 110070.  These purchases must be kept in working order for five years.

When a shipment of equipment arrives for IT, pull the packing slip upon receipt.  If no packing slips are included with the equipment, then print out a copy of the Purchase Order (DO) or (PCO) from the S:\public\technical services\purchase orders folder.

The following information must be on each packing slip or Purchase Order:

·          Model and Serial Numbers for each piece of equipment

·          Signature and Date of the person receiving the shipment in IT

·          Room Location (if you plan to place the equipment in a particular room then the room number needs to be on the slip.  If not it will be entered at Warehouse).

Make a copy of this form for IT and Accounts Payable and send the original to the Fixed Asset Coordinator within three days after receipt of the equipment.

The Fixed Asset Coordinator will send IT asset tags for the equipment within five days.  If the item is above $2,000 a burgundy tag will be assigned.  If the item is under $2,000 a blue tag will be assigned.

If the item is an ETF purchase, a burgundy tag will be assigned regardless of the cost of the item.  This will also be recorded in the IT database as an ETF item.

For all ETF items, a tag listing the year that the item can be disposed of will also be sent to IT to be attached at the same time as the asset tag.

2.1.2    Other Fixed Assets

Other items that meet the $2,000 threshold for fixed assets will be handled in a similar manner.  When a shipment of equipment arrives, pull the packing slip upon receipt.  If no packing slips are included with the purchase then print out a copy of the Purchase Order (DO) or (PCO) from the eVA website.

The following information must be on each packing slip or Purchase Order:

·          Model and Serial Numbers for each piece of equipment

·          Signature and Date of the person receiving the shipment

·          Room Location

The Fixed Asset Coordinator will tag the asset within five days of receipt of the item. If the item is above $2,000 a burgundy tag will be assigned.  If the item is under $2,000 a blue tag will be assigned.

 

2.1.3        Other Items Received

Departments must sign and record the date of receipt on the receiving document and forward the receiving document to Accounts Payable.  If receiving slip is missing departments must make a copy of the Purchase Order or record the information on paper and forward that to Accounts Payable.

 

2.1.4        Invoices

Departments are also responsible for checking the invoice against the Purchase Order for consistency of price and quantity of items.  Any discrepancies should be settled between the vendor and the department receiving the goods.  Do not authorize payment of the invoice if it is incorrect.

 

3.0              References

Germanna Community College Fixed Asset Procedures.

 

4.0              Point of Contact

Jane Krakowsky

Business Manager

 

5.0              Approval and Revision Dates

Reviewed and Approved by:                    Jane D. Krakowsky

                                                            February 21, 2005

 

Reviewed and Approved by:                    President’s Council

                                                            March 7, 2005