5 Purchasing PolicyCTYYOF
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MEMORANDUM
Mayor
City Council
DATE: February 4, 2003
SUBJF_,CT: Consid~afion of~ Policy
cities have used snd recomm~ns from the League of Minnesota Citi~
Minnesota Statute 412.271 Subd. 8 allows the City Council to delegat= thor
anthority for cl~xm to be approved by the an authorized pczson so long as thcze is
avoid crossing the law in cimummm~s ~ we need to make paynmnt soon~
than~~~~~~~m~ofa~~
first of the n~xL We will still provide the cls~ list, just as always, the only
auIhorizafion.
In 2001, credit card use was approved by the state in Minnesota Statutes 471.382.
Credit card puwhadn8 has tho potcutial to ~m?lif-y th= amount of~
involved in processi~ transactions w/th msny of our existing vendors. Ama'ican
Express has a program where thc city can, forno fee, have ~ issued to any city
cmplo~~~W~~a~~ The only requiremcnt that
American Express has is a deaire to sce ~ml p~ fi'om all cra'ds of st least
$$0,000 csch year. Given the number of vendors thst we purchase suppUcs ~
this should be no Nroblcm. These cards can be restricted by s~uo~m~ ofindivi_,~-q
pumhssc, total monthly ~ and l~ited to specific vemto~ if we wish.
Monthly statcmc~ are scuI to both Fimmce stat the cardhold~. Processing the
writin8 one chcc~
Chnxcnfly, thc city bee etorc crcdit ~ ~ by ~ for Texlgct, C_xmnty
Merk~ Of~ Mex end Home Depot ~.n~ loyee~ ~ ~e ~ ~ m
"~o~~~~~F~~ ~~ go(n~
~~~~~~F~
Recommend~lon
Mlnnmotn ~ 2(]02, 412.691 Pnge 1 of 1
Table of conterlls for Ch .meter 412
412.691 Hanager ls purchasing agent; audtt and approvat.
The manager shat[ be the chtef purchasing agent of the
ctty. At[ purchases for the clty and att contracts shat[ be
made or [et by the manager when the amount of the purchase or
contract does not exceed $15.e98 un[ess a lower [1alt ls
provtded by the ctty count1[; but ail ctalms resutttng therefrom
shat[ be audtted and approved by the counct[ as provtded tn
section 412.27.[. Att other purchases shat[ be made and att
other contracts [et by the counct[ after the recolendatton of
the manager has ftrst been obtained. Att contracts, bonds and
Instruments of every ktnd to ~htch the ctty lsa party shat[ be
signed by the mayor and the manager on behatf of the city and
shat[ be executed tn the name of the clty.
HIST: 1949 c 119 s 85; 1959 c 526 s 1; 1973 c 123 art 2 s !
subd 2; 1992 c 38e s 3
Copyright 2~82 by the Office of Revisor of Statutes, State of Minnesota.
h e eg e h
Minister. Statutes412. 1 Page 1 of 3
Minnesota Statutes 2002, Table of Ch .a t m
T_jil; e of contents for Chapter. 412
412.27! Dtsburseaents.
Subdivision 1. Nethod. No disbursement of ctty
funds. Including funds of any municipal ltquor dispensary
operated by the ctty, shall be made except by an order drawn by
the mayor and clerk upon the treasurer. Except when Issued for
the pay.ent of Judgments, salartes and wages previously ftxed by
the councl[ or by statute, principal and tnterest on
obligations, rent and other ftxed charges, the exact amount of
which has been previously determined by contract authorized by
the counctl, and except as otherwise provided tn subdivisions 4,
5, and 8, no order shat! be tssued unttl the ct,tm to whtch It
relates has been audtted and allowed by the counctl.
Subd. 2. Ct.tag, payment. Except for wages patd on
an hourly or datty basts, where a cia1. for money due on goods
or servtces furnished can be ttemtzed tn the ordtnary course of
bustness the person c[atmtng payment, or the claimant's agent,
shall prepare the claim tn wrttten lte.s and sign a declaration
that the c[atm ts Just and correct and that no part of tt has
been patd; but the count1[ may tn 1ts discretion allow a clala
prepared by the clerk prtor to such declaration by the c[al.ant,
tf the dec[aratto~ Is made by an endorsement on the order-check
by whtch the clatm ts patd as provtded be[ow. Whenever work for
whtch wages are to be patd on an hourly or datly basis ts done
by employees of the ctty, the clerk shall keep a payroll gtvlng
the name of each employee and the nu.ber of hours or days worked
by each and the tt.ekeeper, supervisor, or other offtcers or
employee havtng knowledge of the facts shall stgna declaration
that the facts rectted on the payroll are correct to the best of
the declarant's lnfor.atlon and better; and when any clat. for
wages listed on a payrol! ts patd, the employee shall stgna
declaration, whtch may be a part of the payroll, to the effect
that the employee has recetved the wages and done the ~ork for
whtch wages have been patd. The declarations relattng to clat.s
or payrolls shat1 be tn substantially the following fora: "!
declare under the penalties of perjury (here Insert, tf
claimant: that thts clatm ts Just and correct and no part of tt
has been patd; If timekeeper, supervisor, offtcer or employee
havtng knowledge of the facts; that to the best of ay
Information and be[lef the tte.s of thts payroll are correct; tf
employee who has been patd: that [ have recetved the-wages
stated on thts payroll oppostte my name and have done the ~ork
for whtch the wages were patd.)
Date
Signed'
The effect of this declaration shall be the same as if
subscribed and sworn to under oath.
Subd. 3. Endorsement on claims. The clerk shat[
h e eg e h
Minnesota Statutes 2002, 412271 Page 2of3
endorse on each clatm requtred to be audited by the counctt the
~ord "dtsatlo~ed' If such be the fact. or. 'atto~ed tn the sum
of $ ........... "tf approved In ~hote or tn part. specifying tn
the tatter case the 1teas rejected. Each order shatt be so
dra~n that ~hen stgned by the treasurer In an appropriate space.
tt becomes a check on the ctty depository. Such order-check may
have prtnted on 1ts reverse stde. above the space for
endorsement thereof by the payee, the fotto~tng statement: 'The
undersigned payee. In endorsing thts order-check, dectares that
the same ts recetved In payment of a ~ust and correct ctalm
agatnst the ctty of ........... and that no part of such ctalm
has heretofore been patd." ~hen endorsed by the payee named In
the order-check, such statement shatt operate and shaft be
deemed sufficient as the requtred dectaratton of the ctatm. Any
order presented to the treasurer and not patd for ~ant of funds
shat[ be so marked and patd tn the order of 1ts presentation
~tth tnterest from the date of presentation at the rate of ftve
percent or such to,er rate as ts ftxed by the counctt prtor to
1ts Issuance.
Subd. 4. [~edtate payment of ctatms, l~hen payment
of a ctatm based on contract cannot be deferred unttt the next
counctl meetlng Htthout toss to the ctty through forfeiture of
dtscount prtvlteges or otherNtse, tt may be made tmedtatety tf
the ltemlzed clatm ts endorsed for. payment by at teast a
majority of att the members of the counctt. The ctatm shaft be
acted upon formatty at the next counclt meeting tn the same
manner as tf tt had not been patd, and the eartter payment shatl
not affect the rtght of the ctty or any taxpayer to chattenge
the vattdtty of the ctatm.
Subd. 5. Imprest funds. The counctt may estabttsh
one or more lmprest funds for the payment tn cash of any proper
clatm agatnst the ctty ~htch tt ts tmpracttcat to pay tn any
other manner, except that no ctatm for satary or personat
expenses of an offtcer or emptoyee shatt be patd from such
funds. The counclt shatt appotnt a custodian of each such fund
~ho shatt be responstbte for 1ts safekeeping and disbursement
according to tau. Honey for the operation of such fund shatt be
secured by a transfer from the general fund. ^ ctatm Itemizing
att the vartous demands for ~htch disbursements have been made
from the fund shatt be presented to the counclt at the next
counctt meettng after the disbursements have been made. The
counctt shatt act upon It as tn the case of other ctatms and an
order shatt be tssued to the custodian for the amount atto~ed.
The custodian shatt use the proceeds of the order to reptentsh
the fund; and tf the counctt fatts to approve the ctatm In futt
for any sufficient reason, the custodian shatt be personatty
responstbte for the difference.
Subd. 6. Independent boards, po~ers. Subdivisions 4
and 5 shatl appty to any Independent board or commission of the
city havtng authority to dtsburse funds Ntthout approvat of the
counctt. In such case references In these subdivisions to the
counctt shatt be considered to be to the board or coBtsston and
the money for the fund may be secured from any undedtcated fund
under 1ts Jurisdiction.
Subd. 7. Definition. For purposes of thts sectton, a
'ctty administrative offtctat' means a ctty manager,
h e eg e h
Minnesota Statutes 2002, 412.271 Page 3 of 3
administrator, treasurer, sentor ftscat offtcer, cterk, or
cterk-treasurer.
5ubd. 8. Delegation of authority for paying certain
ctatas. A ctty counctt, at 1ts discretion, may detegate 1ts
authority to pay certaln ctatms made agatnst the ctty to a ctty
administrative offtctat. Ctty counclts optlng to delegate thetr
authority to revtew ctatas before payment pursuant to this
subdivision shat[ have tnterna! accounting and administrative
con[rot procedures to ensure the proper disbursement of pub[to
funds. The procedures shat[ tnc[ude regutar and frequent revtew
of the ctty administrative offtclats' actions by the count1[. ^
tls[ of att ctatms patd under the procedures estabttshed by the
ctty count1! shat[ be presented to the count1[ for tnformattonat
purposes onty at the next regutarty scheduted meettng after
payment of the ctatm. ^ctty counctt that detegates 1ts
authority to pay certatn ctatas made agatnst the ctty must adopt
a resotutton authorizing a specified ctty administrative
offtcta[ to pay the ctalms that meet the standards and
procedures estabttshed by the count1[. A ctty count1[ of a ctty
that does not prepare annuat audtted ftnanctat statements ~htch
have been attested to by an Independent certified pub[lc
accountant, pub[tc accountant, or the state audttor, may not
detegate 1ts authority for paytng certatn ctatms agatnst the
ctty pursuant to thts subdivision.
HIST: 1949 c 119 s 34; 1951 c 378 s 18; 1953 c 319 s 5; 1955 c
867 s 5; 1973 c 123 art 2 s 1 subd 2; 1986 c 444; 1993 c 315 s
11-13
Copyright 2982 by the Office of Revisor of Statutes, State of lffnnesota.
h e ag e h
Minnesota Statutes 2002, 471.382 Page 1 of 1
Minnesota Statutes 2002. Tai:~ of Cha~. ters
.'Ea!;~_... _o[~ for Ch~tsr 471
47:[.382 Credit cards.
^ctty counct! or town board may authorize the use of a
credJt card by any clty or town offlcer or emptoyee otherwise
authorJzed to aake a purchase on behaZf of the ctty or town. [f
a ctty or town offtcer or eaptoyee makes or dtrects a purchase
by credJt card that ls not approved by the ctty counctt or town
board, the offtcer or eaptoyee Is personatty ttabte for the
amount of the purchase. ^ purchase by credtt card must
otherwise compty wtth att statutes, rutes, or ctty or town
pottcy appttcabte to ctty or town purchases.
H~ST: 2eez c z3 s 3
Copyright 2e~2 by the Office of Revisor of Statutes, State of Minnesota.
h e eg e h
Section 1. Purchasing Guidelines
1.1 Goals and ObJecfl'v~
This purchasing manual was created to:
· Clarify and reconcile the sometimes confusing requirements of state purchasing
law, departmental procedures, and the finance deparlznent processes.
· Provide a comprehensive resource book for staff to be ~ and efficient
when making purchases.
· Standardize purchasing and payment methods to expedite the purchasing
p~.
The standards In this manual am minimum standards to ensure fiscal responsibility.
Departments may set mom restrictive procedures to meet their own budgetary
accountability.
1.2 ADA Compliance
The City of Chanhassen Is subject to the provisions of the Americans with Disabilities
Act (ADA). The Chanhassen City Council adopted an ADA compliance plan which
outlines how the city complies with the Act. In general, the city will consider the needs of
people wifft disabilities as It purchases equipment and configures work and public
8r1~8.
Section 1. Purchasing Guidelines
¶.3 Quick Reference Guide
Value of Purchase Quotations Needed Payment Request Approvals Needed Prior
Options ; to Purchasing
Less than $100 None Petty Cash Department Yes '
Credit Card Finance No
Check Request City Manager No
City Council No
~$100-$4,g99 Departmental Discretion Credit Card Department Yes
Check Request Finance No
Purchase Order City Manager No
City Council No
.$5,000-$14,999 Two Written Quotes or Check Request Department Yes
RFP's Purchase Order Finance Yes
City Manager Yes
City Council No
$15,0(X)-$49,999 Two Written Quotes or Check Request Department .Yes
RFP's Purchase Order Finance Yes
City Manager Yes
City Council Yes
Greater than $50,000 Sealed Bids Chec~ Request Deparl~nent ;Yes
Purchase Order Finance Yes
City Manager Yes
City Council Yes
Notes: If a cooperative purchasing agreement is In place, quotations am not needed.
RFP's am required for contracting services in excess of $15,000 on an annual
basis except from the consultant pool (see RFP section of this document).
The city manager may delegate authority for approval of agreements less than
$15,000 (see Agreement Processing sec'don of this document).
Section 2. Purchasing Practices
2.1 Ethics I Relations with Vendors
The City of Chanhassen holds Its employees to the highest ethical standards.
Pumhases shall be conducted so they foster public confidence in the Integrity of the
city's procurement system, and open and free competition among prospective suppliers.
In keeping with this value, employees should avoid the following practices when making
purchases on behalf of the city:
Circumventing compe~ bidding requimmen~
Examples of this Include:
· Splitting purchases so that they can be made through several small purchases.
· Using the emergency procedure process when no tree emergency exists.
· Using a 'sole source' exemption when compafifion ~s available.
Denying one or more vendors the opportunity to bid on a contract
Examples of this Include:
· Using unnecessarily restrictive specifl~ns.
· Pre-qualifying bidders on a discriminatory basis.
· Removing companies from a bidders list without Just cause.
· Requiring unnecessarily high bonding.
Giving favored vendors an unfair advantage.
Example of this Include:
· Providing vendors with information regarding their compefifion's offers in
advance of a bid opanlng.
· Making Information available to favored vendors and not to others.
· GMng un-favorad vendors inaccurate or misleading information.
Accepting gifts from vendors.
· Minnesota Statutes ~j471.895 prohibits govemment employees from receiving
gifts except where they am Induded as part of the cost of a product, good, or
servlca provided (such as a meal provided as part of a conference).
Section 2. Purchasing Practices
2il Recycled Content
Environmentally preferable products am goods and services that have 8 lesser or
reduced effect on human health and the environment when compared with other goods
and services that serve the same purpose. The following is an overview of items that
should be considered prior to meldng a purchase. Details relating to the items can be
found at the Solid Waste Management Coordinating Board web site at www.swrncb.org.
Products- General
Erasable boards - altemative to paper flip charts
Self-stick fax addressing labels - alternative to full-sized fax cover sheets
Electronic software presentations -altemattve to transparencies
Solar-powered calculators and other devices - ellmlnatas the need for battarles
Refillable pens, pencils, and tape dispensers - eliminates waste
Reuse file folders and binders - applying new labels extends their usefulness
E-mail -altemattve to paper memorandums
Double-sided copies - reduces paper waste
Reusable kitchen dlshwam - reduces waste
Pumhase products In reusable, refillable, or retumable containers -containers
may be sent back to the vendor for reuse
Copy Paper end Envelopes
Recycled content - when possible, purchase 100% post-consumer paper
Chlorine-free paper I buying chlorine-free paper reduces pollution. Choose paper
labeled as 'Processed Chlorine-Free' (PCF)
White and pastel paper - fluorescent colors make copy paper harder to recycle
Purchase white and pastel-colored copy paper ~ dark colors, plastic windows,
and padding make envelopes harder to recycle
Printing Services
· Low volatile organic compounds - choose a printer that uses Iow-VOC water-
based or agrl-based Inks and press chemicals
Inks - avoid Inks containing heavy metals such as barium, copped and zinc.
Colors to avoid Include fluorescent colors, warm red, and metalllcs
Glue, Coatings, and Foil Stamping - Use gluelass bindings and uncoated paper
when possible. Avoid foil stamping and heavy ink coverage
Office Machines
Copiers - save paper with copiers that feature automatJc duplexlng and multi-page
printing. Purchase mmanufactured copiers and models first can use rernanufactured
toner cartridges
Computers and Monitors - choose models that can be easily upgraded
Pdnters - when possible, choose printers with duplex units to save paper. Look
for models that am certified as star compliant (can cut energy use by mom than
65%)
Pdnter Toner Cartridges - purchase mrnanufactured toner cartridges from
suppllem that will muse spent cartridges
Vehicles
Motor Oil - purchase re-refined oll when possible
AntifTeeze - purchase extended life antifreeze that Is designed to last five
years/150,000 miles or longer
Fuel - the use of 85% ethanol blended fuels (E85) reduces carbon monoxide and
ozone-producing emissions
Plastic Lumber end Treated Wood
· Plastic Lumber - altemative to chemically treated wood
· Treated Wood - purchase only AGO treated wood
Office C/eaners
· Reusable, Retumable Packaging - purchase cleaners In concentrates
· Plastic Waste Bags - purchase begs that am made from recycled materials
Paint
Latex Paint - purchase latex paint rather than oil-based paint. Paint should be
10% to 100% post-consumer content
Carpet
· Purchase recycled robber-backed carpet files that can be replaced as they wear
Office Furniture end Panels
· Remanufactured Fumitum- Purchase mmanufactured furniture when possible.
When purchasing new fumltum, look for recycled content Including metal, PVC
and other plastics, pressboard, and fabdc
Section 3. Authorization
The City of Chanhasaen has a decentralized purchasing program where Individual
departments am responsible for maldng b~eir own pumhases. Them am a few
exceptions Including the supplies maintained In t~e office supply closet, paper and
stationery products, and modular fumitum and chairs. The front desk receptionists will
assist staff members who nccd help with research or purchase of Items In cases where
etaff are not familiar ~ particular products.
Payment Authorb, nflon Process
=
Determine the need for cornnx)dlfles and services.
Research the cost of the purchase and determine proper purchasing alternative.
Determine the appropriate account coding and whether there ~s sufficient funds
available In that budget line item.
Forward request to department director or designee for approval. If purchase
exceeds $5,000 fill out a purchase order to be checked for available funds and
signed by Flnance Dlrec~r
Department director forwards request for payment with Invoice to the Finance
Department for approval and input into financial accounting system.
Finance produces check register for approval by the city manager or his/her
designee and review by city coundl.
7. Payment Is made by the finance depar'anent.
Section 4. Purchasing Alternatives
4.1 Sealed Bids
A formal sealed bid procedure Is required for all pumhases In excess of $50,000
except professional services.
A published notice of bid is required in the offldal city newspaper at least seven
days in advance of bid opening. The published notice must state where the plans
and specifications can be obtel~ by bidders and specifically, where the bid
opening will be held. The notice may also be published on the city's official web
site; however, this publication is in addition to the official newspaper publication.
· All bid openings are to be administered by originating department.
The preparation of all specifications are to be the responsibility of the originating
deparl~ent.
Required authorization for plans and spedflcat~ns is the responsibility of the
originating department.
· The city council must formally approve the bid contract.
· The originating department then files the contract with the administration
department.
4.2 State, County and Other Coopemt]v~ Pumhaslng Contracts
State Coopamtive Purchasing Contracts -- The City of Chanhassen participates In the
State of Minnesota Cooperative Purchasing Venture (CPV). This enables participants to
buy goods and services at a reduced cost under the terms of contzacts already
negotiated by the State of Minnesota.
· The finance department has access to the releases and listings of
products/services that can be purchased on state contract.
· If It Is determined that a product/service Is on a state contract vendors should be
told that the purchase will be made using that contract. When completing the
purcheslng paperwork, note that the pumhase is per state contract and indicate the
contract number.
4.3 Quotes
If a purchase is estimated to exceed $10,000 but not to exceed $50,000, the purchase
may be made either by sealed bids or by direct negotiation based upon quotations. If a
purchase Is made In this range, staff members are required to obtain at least two written
quotes. These quotes should be in writing. If the quotes am not written, ~e requester
who received the verbal quote must document the quote in wrrdng. All such quotes must
be forwarded to the finance department with the purchasing documents.
4.4 Emergency
Emergency situations may arise where the normal purchasing process cannot be
followed for the procurement of goods and services. An emergency must be a situation
arising suddenly and unexpectedly which requires speedy action essential to health,
safety, and welfare of the community, and not Just an Inconvenience.
4,5 Request for Proposals (RFP)
RFPs may be used to solicit proposals for professional services. Typical Information to
address In RFPs Includes:
Background and scope of the project
The project's budget to ensure that the proposals stay within that range.
Proposal requirements should Include adequate Information to allow for pmpert
revlow and evaluation inciudlng:
· Description of firm and qualifications, including any specialized experience
related to the project.
A list of similar projects the firm has completed.
Project timetables including: estimate of hours, breakdown of hours by
phase, and the city's expectation for a completion date.
Designation of a firm principal who will be In charge of the project.
Resumes for all staff who will work on the project.
Statement that either no subcontractors are allowed or that all
subcontractors will be identified and are subject to the city's approval.
Estimate of coat to provide the service, outline of fee schedule and
payment schedule.
· Description of city's selection process.
· City's evaluation criteria, which typically may Include:
· Quality and thoroughness of the proposal.
· Similar past experience and/or expertise.
· R~el'~nce8
The following statement must be included: The city reserves the right to
reject any and all proposals, waive all technicalities and accept any
proposal deemed to be in the city's best interest.
Submittal deadline: date, time, project name, and addressee.
Statement: 'Proposers are solely responsible for deliver/of their
proposals to the city before the deadline. Any proposal received after the
deadline will not be considered and will be returned.'
Information about where questions should be directed.
Attach a copy of the agreement proposed to be used for the project, Including the city's
Insurance certificate. The agreement includes provisions to which the firm must agree,
so It Is important that they see the agreement .up fi'ont. It is suggested that the RFP be
submitted to the dty attomey for review prior to distribution.
4.6 Leasea/Pumhases
All lease agreements need approval through the finance department and legal counsel
prior to initiating a lease.
4.7 On-Line Purchases
The following guidelines am recommended for purchasing products over the Intemet:
Only purchase from vendors that use secure servers for e-commerce. Most sites
will have a disclaimer, but some do not have the disclaimer language. If in doubt,
either send an e-mail to the vendor or cell them.
Ask vendom if they have an 'Extmnet' available on their web site as an
alternative to credIt card payment. If It Is, log on to the Extmnet where purchases
may be made using a password. Payment terms are specified by the city
employee at that time. This Is the preferred method.
When using e credit card, follow the standard purchasing guidelines that are
used when paying by credit card on the telephone. It Is generally safe to use a
credit card on the Intemet, but be ceu'dous - see the first item In thIs subsection.
Section 5. Payment
The City of Chanhessen uses various processes in making payments for goods and
services.
5.1 Standard Purchase Ordem
Purchase orders ere used when required by the vendor to acknowledge the city's
request for goods and services. A copy of the purchase order will be sent to the vendor
Obtain purchase order numbem from finance department.
Once Invoice Is received and purchase order complete, retum completed
purchase order with Invoice attached and authorization for payment to the
finance department.
5.2 Check requests
Used for processing payment for claims list or Immediate pay.
If travel advance Is needed, a check request may be processed on immediate
pay or claims list.
Once Invoice Is received and check request complete, return completed check
request with Invoice attached and au~o~ for payment to finance
department.
5.3 Immediate Payment
The finance department policy is for bills to be paid on the claims list. For certain
exceptions, Immediate pay may be used under the following guidelines:
Immediate pay is for payments that ne~d to be made prior to claims list. Such
Items include getting discounts, avoiding late charges (i.e.: credit card
payments), purchases requiring payment with order, etc.
Immediate pay chec~ will be issued weekly. All requests for Immediate pay
checks must be submitted to the finance deparl~nant prior to noon on
Wednesday.
Checks will be issued, mailed, or returned to appropriate department on
Thursdays. Requests for immediate pay may be submitted on a purchase order,
check request, or expense voucher. Retum completed form with attachments
and authorization for payment, to the Finance Department.
5.4 Blanket Purchase Orders, Charge Accounts, and House Accounts
The city uses blanket purchase ordem, charge accounts, and house accounts for
frequently used vendors. This process requires submission of receipt with an
account code and deparlTnent approval. All new open accounts must be
authorized by the requesting department director and finance department.
5.5 Involc~
Invoices must be attached to a completed check request, purchase order, or
expense voucher along with proper authorization. Documentation must be
returned to the finance department to be processed on claims list.
5.6 Statement.
The finance department tracks all statement= .-eviewtng for old Invoices or
credits. For vendom where the city has open accounts, the finance department
only pays once a month after matching invoices to the statement.
Ail statements are to be mailed directty to the finance department.
5.7 Account Coding
Ail requests for payment Including check request, purchase order, or expense voucher
must have an eleven digit code to process payment. Refer to department budget for
reference of line Item code
Helpful hints for completing payment process:
Eleven digit code -- 101 (fund) 1120 (department or project) 4210 (office supplies)
Description - spadflc description of up to 30 characters.
Vendor address line -- limited to four lines.
· Invoice Number-- Important to prevent duplicate payment.
· Computer generated material preferm(I. Handwritten is acceptable if legible.
· Open account slips -- indicate eleven digit financial code.
· Request for new business unit or object code.
5.8 Petty Cash
· Used for reimbursement to employees for Items $100 or less for expenditures
made on behalf of the city.
· An expense voucher must be completed, with a receipt attached, with proper
deperlznental authorization obtained prior to mimbursemarrL
· Employee must provide a signature for reimbursement from the finance
department.
5.9 Guldellnea for Payment Proceeding
· Invoices must be attached to the check request, purchase order, or expense
voucher.
· Processing of payments on claims am due according to the schedules that am
distributed to city staff at the beginning of each year.
· Immediate pays am due by noon on Wednesday In the finance deparbTmnt, with
checks Issued the following day.
· All requests for payments must have eleven digit code to process payment. Refer
to department budget line item codes for proper coding.
· Ail statements must be sent to the finance department.
5.10 Credit Cards
The city will Issue credit cards to certain individuals to allow for mom efficient
purchasing and to make purchases at businesses that no longer allow open accounts.
To assist the finance department in ensuring consistency, accuracy, and thoroughness,
the following am procedures to be followed for credit card use:
Credit cards must be obtained from the finance department.
Cards will be distributed to those deparlznents that can demonstrate a need, such as
efficiency or because vendors do not allow open accounts.
The cards will be Issued to departments w~th transaction and balance limits. No cash
advances are allowed on the credit cards.
The responsible person will review the credit card statement each month and code each
expenditure, which nccds to be signed by the deparlznent director and forwarded to the.
finance department.
5.11 Electronic Fund. Tnmsfer
Electronic Funds Transfer may be required In some cases to complete a business
transaction. The funds am tmn rind electronically flora the parties bank accounts.
Some Instances may Include transactions with the State of Minnesota, a federal agency,
another local govemment, or a closing agent In the purchase or sale of real estate.
These transactions need to follow the same guidelines for payment processing In
Section 5.9.
5.12 Expense Relmbumement
Expense vouchers am required for reimbursement to employees of city-related
expenses on a monthly basis. (Sample expense voucher on page 32) ff larger expenses
are Incurred, mom than one voucher may be reimbursed In one rnonth. All expense
vouchers must contain proper account codes, department approval, and receipts must
be attached where applicable. Expense vouchers greater than $50 will be reimbursed
by check Issued on the next immediate pay check run.
Section 6. Agreement Processing
Agreement Forms
Agreements need to be reviewed by the city attomey unless .they follow a previously.
used format such as Contracts for Prfvate Redevelopment. However, If attachments to
the agreement modify the agreement or provide new terms, the agreement should be
reviewed by the city attomey. The city attomey's review must occur prior to submission
for a council agenda and/or signatures.
· The city attomey must review an agreement if it Is written on the other party's
form, or if a special agreement is being drafted.
· Please note: These provisions apply to ALL agreements, Inciudlng maintenance
agreements, service contracts, etc.
Authortzaflon Levels
· The city manager Is authorized to sign agreements up to $15,000 in value.
· Council authorization is required where a contract excccds $15,000, and the
agreement must be signed by the mayor and the city manager.
· Where council authorization is required, a copy of the agreement must be
Inciuded ~ the council Letter.
Transmittal FomVSIgnatures
· Once the agreement is approved, the other party should submit the original of the
agreement for signatures (as many original copies can be submitted as required,
but the city requires one original copy for the central agreement file). The
agreement packet must include the agreement, any required bonds, and the
certificate of insurance.
A transmittal form---available from the edmlnistra'don departrnent~(samp/e
agreement and transmit]al form) must be completed and muted to the city
attorney wtth the agreement packet. After the city attorney approves the packet,
the agreement should be forwarded to the city manager and the mayor
(depending on the contract amount) for signatures. The originating department is
rasponslble for circulating the agreement for signatures.
Be sum to note on the transmittal form the date the Insurance expires, and any
special conditions, for Instance, if the agreement calls for performance by a
specific date. The transmittal form should also note the termination date of the
agreement (either a specific date, when a condition is met, or that it is an ongoing
Original to Administration
· The central agreement file is maintained by administration. Once the agreement
has been fully executed, the OR/GINAL must be submitted to the administration
deparln~nt for placement in the cent]al file. The originating department may
keep a copy of the agreement for the department file.
The administration department assigns agreement numbers.
Section 7. Capital Outlay And Fixed Assets
7.1 Capitalization Threshold
Capital outlay purchases am for Items costing mom t~n $5,o0o, am a tangible ~mset,
and have a life expectancy of more than one year. These Items must be included In
each department budget In expense account 4701-4762. It should be noted that
delivery charges and sales tax must be Included as a cost of the Item purchased when
determining If the purchase Is a capital outlay item.
If the Individual purchase Is greater than $5,000 the item Is a capital outtay purchase
and now should become a recorded fixed asset. The amount to record for that fixed
asset would be any charge 'to place the asset in its intended location and condition for
use.' For example If the city were to purchase a street vehicle, all of the following would
be considered part of that asset: the vehicle, wamlng lights, decals, delivery charges,
sales tax, licanslng, and any other costs to put the asset Into its usable condition. Eke
Items that are used together, for example - meeting mom chalm, that am used together
7.2 Acquisition
When a fixed asset Is purchased, a fixed asset form nc~s to be filled out by the
department making the purchase. The forms am kept In the finance department. The
form should be completed when the entire cost of the asset can be supported by vendor
Invoices. The total of these vendor Invoices should be the amount recorded for that
asset. It should also be noted that all acquIsitions should follow the city's capital
replacement schedule when applicable.
7.3 Tracking and Transfer
Once the asset Is recorded on the city's financial accounting system, it is the
responsibility of the assigned department to notify the finance department of any assets
that have been.transferred to a different departmenL This needs to be done by filling out
a fixed asset form with the required Information. In addition, at the end of the year, a
physical count of all fixed assets will need to be done by each department assigned
assets. This count will be dona at or near the end of the calendar year. Each
department will be provided a list of assigned assets by the finance department. The
count will then be made by the department with any discrepancies noted on the list
provided.
7.5 Deletion or Disposal of Fixed Assets
When an asset Is sold or disposed of the assigned department must complete a fixed
asset form with the required Information in order for the finance deparln~ent to mrnove
the asset from the financial accounting system. This Includes Items that am disposed of
with no sale or trade value. Once again disposals should follow the capital replacement
policy of the city.
Section 8. Disposal of Surplus Property
8.1 Au~lon
The city disposas of surplus equipment through public sale In accordance with council
policy. Throughout the year the city collects items to be sold at public auction and sends
them to an auctioneer with a dascrlp'don and number of items to be sold, and makes
arrangements for those Items to be transported.
The auction Ix)use will forward a tabulation of the bids received along with payment.
The Information Is reviewed by the equipment manager and then the payment Is
forwarded to the finance deparlntent.
A fixed asset removal form must be filled out when an Item sold at auction was listed on
the fixed asset system.
8.2 Computer Equipment
When a piece of computer equipment has reached the end of its useful life with the city,
it may be disposed of in one of the following ways:
Sealed bids;
Donation to non-profit or governmental agency (city manager approval required);
Sell through auction;
Recycle through computer recycling vendor;,
Dispose of as waste (unless it contains hA~rdous material) ff the disposal cost Is
less than $100;
Them may be costs associated with recycling or disposal of certain computer
equipment such as CRTs In which case purchasing guldellnas should be
f~lowed.