School Board of the City of Virginia Beach
Policy 3-36
BUSINESS AND NONINSTRUCTIONAL OPERATIONS
Receiving/Paying for Goods and Services
A. Receiving Goods
All goods received must be accepted by a school division employee authorized to certify that the goods were received in good condition before payment can be approved.
B. Paying for Goods and Services
No payment for goods or services shall be made, unless both an itemized invoice showing name of the person or firm to whom payment is due is present and a receiving document bearing the signature of an authorized school employee is on file. Furthermore, the invoice must have been issued in response to an approved purchase order.
The superintendent shall establish procedures for accounting, purchasing and warrant writing so that each transaction is internally audited by several employees as they perform the required functions.
A time frame for the prompt payment of invoices is established in the legal reference to this policy.
Legal Reference:
Virginia Code § 22.1-4300, et seq.
Virginia Code § 22.1-122. Approval and payment of claims; warrants; prohibited acts.
Virginia Code 22.1-4300, et seq. § 22.1-122.1. Accounts to purchase certain materials and supplies.
Adopted by School Board: February 16, 1993
Amended by School Board: September 3, 2002