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Series 704 - Expenditures

Adopted: July 1978
Revised: August 2018

1. Authorization – District employees are authorized to spend district funds within the parameters of the district budget to support state and federal requirements, district initiatives and School Board policies.

2. Purchasing

2.1 The function of purchasing is to serve the educational program of the district by providing the necessary supplies, equipment and services. All purchases shall be made competitively, without prejudice and with the intent of seeking the maximum educational value for every dollar expended.

2.2 The budget for a particular fiscal year is the authorization for all purchases to be made during that fiscal year.

2.3 Administrators and their designees are authorized to purchase goods and services in line with the functions of their school or department, within the budget guidelines approved by the School Board.

2.3.1 Procurement Cards – Procurement cards are to be used by authorized employees in accordance with the guidelines established in Procedure 704.2.3.1P, Procurement Card Program Policy and Procedures Manual.

2.4 Bids – Competitive bidding using written quotations or sealed bids will be used whenever required by state statute or guidelines and in other circumstances to insure maximum return for the tax dollar and integrity in the expenditure of public funds.

2.4.1 The superintendent or designee is authorized to solicit bids and proposals, regardless of the value.

2.4.2 The superintendent and director of finance and operations are authorized to approve contracts and purchases that are within the budget approved by the board and that are valued at less than $175,000 per contract.

2.4.3 The School Board reserves the right to reject any and all bids or any part of any bid, to waive any informalities or irregularities in bids submitted, to waive minor irregularities or discrepancies in bidding procedure, and to accept the bids which appear to be in the best interest of the district, within the parameters set by state laws and guidelines.

2.4.4 Each order will be placed on the basis of quality, price and delivery, with past services considered only if all other considerations are equal.

2.4.5 The district will seek business and bids from all eligible contractors and vendors, regardless of race, religion, color, sex, national origin, age or disability.

3. Receipt of Merchandise – Merchandise will be received in accordance with a centralized receiving system.

 4. Approval of Payment for Goods and Services

4.1 The coordinator of finance or designee is authorized to release payments of salaries for district employees.

4.2 The coordinator of finance or designee is authorized to approve and release payment for claims prior to School Board approval based upon the contract terms, purchase order terms, vendor terms or within the standard payment period (within 35 days of the date of receipt) and shall maintain detailed and accurate records for audit purposes.

4.2.1 All claims not previously acted upon by the School Board shall be presented to and acted upon by the School Board at the next board meeting.

4.2.2 Claims paid prior to School Board approval shall not affect the right of the district or a taxpayer to challenge the validity of a claim.

5. Manual Signatures – A manual signature by one of the following people is required in addition to facsimile signatures on checks of $100,000 or more: School Board chairperson, School Board treasurer, School Board clerk, superintendent, director of finance and operations or director of secondary education.

6. Petty Cash Funds

6.1 Petty cash funds, in the form of cashboxes, may be established for schools, district-level departments and special programs when they are needed to expedite the purchase of minor items and/or provide immediate payment for minor services.

6.2 District and building-level petty cash funds are to be used for the prompt payment of proper claims against the district that would be impractical to pay in any other manner.

7. Trust and Agency Funds – Trust and agency funds will be expended in accordance with the wishes of the benefactor(s).

8. Grants – Funds received from grants will be expended in accordance with the guidelines or rules of the organization or government body from which the funds were received.

References:

  • Minnesota Statute 123B.02, subd. 18, Payment of Claims
  • Minnesota Statute 123B.11, Imprest Cash Funds
  • Minnesota Statute 123B.14, Officers of Independent School Districts
  • Minnesota Statute 123B.52, Contracts
  • Minnesota Statute 123B.76, Expenditures; Reporting
  • Minnesota Statute 471.345, Uniform Municipal Contracting Law

Policies/704/8-14-18