LOGAN CITY SCHOOL DISTRICT
POLICIES AND PROCEDURES

TitleCash DisbursementNumber211
Section200 FinanceApproval DateNovember 11, 2014
Subsection210 AccountingEffective DateNovember 11, 2014


1. PURPOSE:
1.1 To establish district policy and procedure governing the initiation, authorization, and review of all expenditures of the District.
2. REFERENCES
2.1 Utah Code Ann. § 51-7-3(26) Definition of public funds
2.2 Utah Code Ann. §63G-6a, Utah Procurement Code
2.3 Utah Code Ann. §53A-20-101, School Building Code
2.4 Utah Administrative Rule R33, Administrative Services, Purchasing and General Services
2.5 Utah Board of Education Rule R277-515 Utah Educator Standards
2.6 Utah Code 67-16, Utah Public Officers' and Employees' Ethics Act
3. DEFINITIONS
3.1 Public Funds: money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions, including Local Education Agencies (LEAs) or other public bodies.
3.2 Small Purchase: the procurement of goods or services for which the total cost is less than $50,000 and the total individual procurement items cost less than $1,000, professional services (including architectural or engineering) costing less than $100,001, and small construction projects costing less than $80,001.
3.3 Contract Administration Professional: an individual who is directly under contract with the District and has responsibility in developing a solicitation or grant, conducting the procurement process, or supervising or overseeing the administration or management of a contract or grant but does not include a district employee.
3.4 Procurement Professional: an individual who is a district employee, not an independent contractor, who by title or primary responsibility has procurement decision making authority and is assigned to be engaged in or is engaged in the procurement process or the process of administering a contract or grant, including enforcing contract or grant compliance, approving contract or grant payment payments, or approving contract or grant change orders or amendments.
3.4.A Procurement Professionals excludes: any individual who does not have procurement decisionmaking authority, or the Superintendent, Business Administrator, principals, vice principals or the chief assistant or deputy of the superintendent, business administrator, or principals in the District. (Utah Code 63G-6a-2402).
3.5 Hospitality Gift: a token gift of minimal value, including: a pen, pencil, stationary, toy, pin, trinket, snack, beverage, or appetizer, given for promotional or hospitality purposes, but does not include: money, a meal, admission to an event or entertainment for which a charge is normally made, travel, or lodging.
3.6 Gratuity: means anything of value given without anything provided in exchange or in excess of the market value of that which is provided in exchange, including a gift or favor, money, a loan at an interest rate below the market value or with terms that are more advantageous to the borrower than terms offered generally on the market, anything of value provided with an award (other than a certificate, plaque, or trophy), employment, admission to an event, a meal, lodging, travel, entertainment for which a charge is normally made, raffle, drawing for a prize, or lottery.
3.6.A Gratuity does not include a meal in association with a training seminar that is included in a contract or grant; provided in the proper performance of a requirement of a contract or grant; requested to evaluate properly the award of a contract or grant; a rebate, coupon, discount, airline travel award, dividend or other offering included in the price of a procurement item; a meal provided by an organization or association, including a professional or educational association, an association of vendors, or an association composed of public agencies or public entities, that does not, as an organization or association, respond to solicitations; a product sample submitted to a public entity to assist the public entity to evaluate a solicitation; a political campaign contribution; an item generally available to the public; anything of value that one public agency provides to another public agency (Utah Code 63G-6a-2402).
3.7 Kickback: a negotiated bribe in connection with procurement or the administration of a contract or grant.
3.7.A Kickback does not include a meal in association with a training seminar that is included in a contract or grant; provided in the proper performance of a requirement of a contract or grant; requested to evaluate properly the award of a contract or grant; a rebate, coupon, discount, airline travel award, dividend or other offering included in the price of a procurement item; a meal provided by an organization or association, including a professional or educational association, an association of vendors, or an association composed of public agencies or public entities, that does not, as an organization or association, respond to solicitations; a product sample submitted to a public entity to assist the public entity to evaluate a solicitation; a political campaign contribution; an item generally available to the public; anything of value that one public agency provides to another public agency.
4. POLICY
4.1 General
4.1.A The District has designated Utah State Procurement Code as its purchasing policy.
4.1.B This policy, procedures, and guidelines are applicable without exception to all funds owned or administered by the District and include all activities in the District and in all locations where district activities and public funds are expended.
4.1.C This policy applies to all district administration, licensed educators, staff, students, organizations, and individuals that initiate, authorize, or process cash disbursements on behalf of the District.
4.1.D It is expected that in all dealings, district employees will act in an ethical manner consistent with the district code of ethics, the Utah Educator Standards, the Utah Public Officers' and Employees' Ethics Act and state procurement law.
4.1.E All expenditures of the District are to be consistent with:
4.1.E.1 Applicable state and federal laws and regulations;
4.1.E.2 Any restrictions, rules, or regulations placed on the use of the funds by granting agencies and donors;
4.1.E.3 Prudent management practices.
4.1.F All expenditures must be reasonable and necessary for carrying out the programs and activities of the District and are to be documented in a way that clearly substantiates such reasonableness and necessity.
4.2 Segregation of Duties
4.2.A Wherever possible, duties such as custody of purchase cards and blank checks, initiating expenditures, approving expenditures, maintaining documentation, issuing checks, and reconciling records should be segregated among different individuals.
4.2.A.1 When segregation of duties is not possible due to the small size and limited staffing of the District, compensating controls such as management supervision and review of cash disbursement records by independent parties shall be implemented.
4.2.A.2 The Business Administrator is responsible to review and determine the level of segregation of duties at each site.
4.3 Procurement
4.3.A Expenditures will follow the guidelines outlined in the Utah State Procurement Code, Utah Code concerning school construction, Utah State Board of Education Administrative Rules, and Title IX.
4.3.B Purchase of goods or services with district funds for personal use or benefit of any amount is strictly prohibited.
4.3.C Gratuities and Kickbacks
4.3.C.1 Utah Code 63G-6a-2404 makes it unlawful:
4.3.C.1.a For a person who has or is seeking a contract with or a grant from a public entity to knowingly give, offer, promise, or pledge to give a gratuity or kickback to the District, a procurement professional or contract administration professional, or an individual who is a family member of a procurement professional or contract administration professional.
4.3.B.1.b For a procurement professional or contract administration professional, or a family member of either, to knowingly receive or accept, offer or agree to receive or accept, or ask for a promise or pledge of, a gratuity or kickback from a person who has or is seeking a contract with or a grant from a public entity.
4.3.B.1.c Penalties for violating this statute range from a class B misdemeanor to a second-degree felony and individuals are subject to disciplinary action up to and including dismissal from public employment or returning the value of the unlawful gratuity.
4.3.B.1.D Violations to this statute shall be reported to the attorney general's office.
4.3.B.2 Hospitality gifts of minimal value are not considered violations of the procurement law.
5. PROCEDURE
5.1 General
5.1.A All checks or check stock, credit/purchase cards, access to bank accounts and statements, etc., shall be secured and controlled by the district accounting office or school front office with limited access.
5.1.B All disbursing of funds in the District must be done through the district accounting office or school front office.
5.1.C Expenditure transactions must be approved by an individual having sufficient knowledge and authority to evaluate the transaction for reasonableness and appropriateness.
5.1.C.1 The District or school shall designate employees by title or job description who are authorized to approve various dollar amount levels of disbursements and instructed never to sign blank checks (see the Decision Chart for Purchasing Thresholds).
5.1.D All expenditures made using cash, checks, credit/purchase cards, electronic fund transfers, etc. shall be recorded in the school or district accounting records.
5.1.E Passwords shall be established on user access to the accounting system and changed periodically.
5.1.F Checks shall be made payable to specified payees and never to "cash" or "bearer."
5.1.G All disbursement activity shall be substantiated by supporting documents that are available and demonstrate that proper disbursement controls are in place (signatures for approval, purchase orders, receipts, invoices, bids or quotes, reimbursement forms, travel forms, journal entries, reconciliations, etc.).
5.1.G.1 Quotes shall contain the following information:
5.1.G.1.a Date received or dates that the quoted price is valid and delivery date;
5.1.G.1.b Company name and address;
5.1.G.1.c Each item, description or specifications, unit, total price, and quantity listed;
5.1.G.1.d Shipping and freight charges;
5.1.G.1.e Salesperson and contact information;
5.1.G.1.f Vendor and district employee names and positions;
5.1.G.2 Quotes may be obtained and documented by printing pages from a website; however, all of the quoted elements must be documented.
5.1.G.2.a Better prices are usually obtained by contacting vendors directly.
5.1.G.2.b Telephone quotes must be documented and include all quote elements.
5.1.G.2.c Written quotes should be requested on vendor's letterhead.
5.1.H Bank and credit card statements shall be reviewed and accounts reconciled in a timely manner.
5.1.H.1 Activity accounts shall be reviewed quarterly by the custodian of the activity.
5.1.I Schools and the District must comply with applicable district and state purchasing laws.
5.1.J The State Procurement Code shall be followed for all expenditures including guidelines for:
5.1.J.1 Multi-year contracts, specifically the length of multi-year contracts;
5.1.J.2 Exclusive contracts, which must also comply with the Utah Public Officers' and Employees' Ethics Act;
5.1.J.3 Construction and improvements, which must also comply with Utah Code concerning school construction, Utah State School Board Administrative Rules, and Title IX.
5.2 Procurement Thresholds
5.2.A District procurement policy shall be followed for all qualifying purchases of goods or services.
5.2.A.1 Small Purchases
5.2.A.1.a The "individual procurement threshold" of $1,000 is the maximum amount that the District can expend to obtain a single item/service from one vendor at one time without requiring competitive purchasing (Utah Code 63G-6a-408, Administrative Code R33-4).
5.2.A.1.b The "single procurement aggregate threshold" of $5,000 is the maximum amount that the District can expend to obtain any combination of individual procurement items/services costing less than $1,001 from one vendor at one time up to $5,000. (Utah Code 63G-6a-408, Administrative Code R33-4).
5.2.A.1.c The "annual cumulative threshold" for the LCSD of $50,000 is the maximum total annual amount that the District can expend to obtain individual procurement item(s) costing less than $1,001 purchased from the same vendor during the fiscal year (July 1 – June 30) not to exceed $50,000.
5.2.A.1.c.1 If a purchase exceeds $50,000, it is not considered a small purchase and shall be processed through a bidding process or a request for proposal (RFP) process (Utah Code 63G-6a-408 and Administrative Code R33-4).
5.2.A.1.d Professional services, such as architectural, engineering, accounting, legal, or consulting services costing less than $50,001 may be awarded by direct negotiation after the District has reviewed the qualifications of at least two professional service providers.
5.2.A.1.d.1 Services costing $50,001-$100,00 shall be acquired by obtaining a minimum of two quotes.
5.2.A.1.d.2 Services costing greater than $100,000 shall be obtained using a competitive bidding or RFP process and must utilize an approved vendor list for professional services.
5.2.A.1.d.2.(a) A vendor is selected from a prequalification of potential bidders and approved potential vendor list created using an invitation for bids or an RFP under provisions in Utah Code 63G-6a-403 and 404 (Administrative Code R33-4)
5.2.A.1.e Small construction projects:
5.2.A.1.e.1 Costing less than $25,001 may be procured by direct award without seeking competitive bids or quotes after documenting that all applicable building code approvals, licensing requirements, permitting and other construction related requirements are met.
5.2.A.1.e.2 Costing between $25,001 and $80,000 may be procured by obtaining a minimum of two (2) competitive bids or quotes that include minimum specifications and be awarded to the contractor with the lowest bid or quote that meets the specification after documenting that the requirements are met from (1).
5.2.A.1.e.3 Costing more than $80,000 are not considered small construction projects and must follow the requirements outlined in Utah Code 53A-20.
5.2.B Reoccurring Purchase Over Annual Cumulative Threshold
5.2.B.1 If purchases from the same vendor are ongoing, continuous, and regularly scheduled, and exceed the annual cumulative threshold of $50,000 during the fiscal year, a contract shall be utilized if feasible [Utah Code 63G-6a-408(6)].
5.2.C Artificially dividing a purchase:
5.2.C.1 Utah Code 63G-6a-408 makes it unlawful to intentionally divide a procurement purchase into one or more smaller purchases, to divide an invoice or purchase order into two or more invoices or purchase orders, or to make smaller purchases over a period of time.
5.2.C.2 Intentionally splitting a purchase of similar items that would typically be purchased at the same time from the same vendor to avoid requiring competitive quotes is unlawful (e.g., uniforms, club or athletic equipment, textbook orders, etc.).
5.2.C.2.a This includes dividing the purchases or invoices over a short period of time, or making separate purchases over a period of time.
5.2.C.2.b Purchase splitting often occurs when making purchases on a purchase card.
5.2.C.2.c Employees should not split invoices to stay under daily purchase limits on purchase cards or the established purchasing thresholds.
5.2.C.3 If it is determined, after an order is placed or received, that additional items must be ordered (i.e. that a large enough quantity was not ordered or the correct sizes were not obtained) the employee initiating the purchase must include a written explanation of the purpose of the purchase and justification as to why it is not considered splitting a purchase.
5.2.C.3.a This explanation should be retained with the vendor invoice.
5.2.C.4 Penalties for violating this statute are outlined in Utah Code 63G-6a-408 and range from a class B misdemeanor to a second-degree felony, depending on the total value of the divided procurements.
5.3 Cash Disbursements Procedures
5.3.A The district's tax exempt status number shall only be used in conformity with the Utah State Tax Commission's guidelines.
5.3.B If an outside entity reimburses employee expenses (meals, travel, etc.), these expenses should not be submitted to the district for reimbursement.
5.3.C No disbursing of funds is to be done in other offices or at unapproved off-site activities or functions.
5.3.D Any purchases should be equitable for both male and female students and comply with Title IX.
5.4 Sole Source
5.4.A Sole source procurement shall only be used if a product or service is unique and can be easily proven as one of a kind, offered by only one vendor as determined by the district purchasing department.
5.4.A.1 All sole source requests estimated to be $50,000 and above must be posted for public comment, in accordance with Utah Code 63G-6a-802 and 406.
5.4.A.2 Sole source justification should be documented according to Utah Code 63G-6a-802 and be approved by administration.
5.5 Credit/Purchase Cards
5.5.A The district accounting office or school front office shall keep credit/purchase cards and their PIN numbers secure and controlled with limited access.
5.5.B Card users shall follow district and state purchasing policies and comply with the Utah State Tax Commission's guidelines regarding the district's tax-exempt status number.
5.5.C Prior to making purchases exceeding $1,000 with a credit or purchase card, pre-approval from the Business Administrator must be received.
5.5.C.1 A copy of the email approving the purchase will accompany the credit card statement.
5.5.D Cards issued to the District as a whole, shall keep a log documenting which employee checked out the card and the period of time the card was checked out.
5.5.D.1 Receipts shall be retained for all purchases and turned into the district accounting office or school front office.
5.5.D.2 Card reconciliations should be performed monthly to ensure all receipts are present and all purchases have been made in accordance with district and state policy.
5.5.E Employees who have been assigned a specific card shall retain all receipts for purchases made with public funds.
5.5.E.1 Card users shall review and reconcile the card statement activity each month and attach all receipts to the card statement.
5.5.E.2 Card users shall sign their card statement certifying that all purchases have been made in accordance with district and state policy.
5.5.E.3 Administration or designee must review each card user's statement, along with all receipts and other documentation, for approval.
5.5.E.4 An employee with oversight over the card user(s) is responsible for providing authorization.
5.5.F Individual expenditures made on purchase or credit cards shall be recorded in the school or district's accounting records according to the approved district chart of accounts.
5.5.G The issuance of a check or an electronic funds transfer to pay the monthly card statement balance shall be documented and approved by administration prior to issuance.
5.5.H ATM transactions, cash advances, or personal use are strictly prohibited.
5.5.I Violation of purchase card policy, including not retaining documentation of purchases or making personal purchases, may result in card cancellation, disciplinary action, or criminal prosecution.
5.5.J Transaction, daily, or monthly limits shall be established based on purchasing authority.
5.5.K Administration or employees designated by the district will develop an internal review plan to periodically select credit/purchase card statements to verify that district policies and procedures are being followed, and that purchases are appropriate, documented, and coded to the proper funding sources.
5.5.L Lost or stolen cards shall be immediately reported to the proper authority
5.6 Travel
5.6.A Travel authorization forms must be completed prior to registration for conferences and events, and be approved by employees' immediate supervisors.
5.6.A.1 Forms must include the dates, purpose of travel, and destination, as well as an estimate of travel costs, including lodging and per diem.
5.6.A.2 Each traveler must provide supporting documentation and an authorization form.
5.6.A.3 Authorizations must be approved prior to purchase or booking of any travel arrangements.
5.6.A.4 In-state travel must be approved by an employee's immediate supervisor.
5.6.A.4.a An administrator's immediate supervisor may be the Superintendent or Board President.
5.6.A.5 Out-of-state travel must be approved by an employee's immediate supervisor and the applicable administrator.
5.6.A.5.a Administrators' immediate supervisor may be the Superintendent or Board President.
5.6.B Travel reimbursement forms must be completed within 30 days of return from travel.
5.6.B.1 Lodging, airfare and other transportation, parking, and baggage fees paid by the employee require receipts to be reimbursed.
5.6.B.1.a Expenditures not supported by receipts will not be reimbursed, unless expressly approved by the supervisor in extraordinary circumstances.
5.6.B.2 Per diem reimbursement requests must be included on the travel reimbursement form or on a completed mileage log.
5.6.B.2.a Conference agendas, completed mileage logs, or other documentation supporting times of departure and return are required for per diem meal reimbursements (see state travel per diem schedule).
5.6.B.2.b The District reimburses food on a per diem rate rather than by actual costs.
5.6.C Mileage
5.6.C.1 Mileage reimbursement forms, which include the dates and purpose of the travel, must be completed by employees within 45 days of return from travel.
5.7 Reimbursement Requests
5.7.A Employees seeking reimbursement for district expenditures made with employee funds must complete a reimbursement request form, which is signed by the requestor and approved by the employee's immediate supervisor.
5.7.A.1 Administrators' immediate supervisor may be the Superintendent or Board President.
5.7.B Supporting documentation, including detailed receipts and justification for departure from the standard purchase order process, is required.
5.7.B.2 Authorization must be documented by the immediate supervisor.
5.8 Purchase Orders
5.8.A Expenditure authorization forms (purchase order or requisition) are required for all purchases.
5.8.A.1 Employees initiating expenditures shall complete an authorization form, including documentation of any required quotes, before a purchase is initiated.
5.8.A.2 Completed forms and documentation shall be submitted to the immediate supervisor or designated business officer for the department.
5.8.B The designated business officer for the department will review completed expenditure authorization forms and any supporting quotes and approve the purchase.
5.8.B.1 This approval signature is required prior to the initiation of a purchase.
5.8.C Shipment of goods should be addressed and delivered to the school front office or district office.
5.8.D Invoices and complete packing slips should be initialed by the receiver of the goods, indicating that all goods were received and that payment should be processed.
5.8.E The district accounting office or school front office shall compare invoices and packing slips to the expenditure authorization form prior to processing payment (see District Issuance of Checks).
5.9 District Issuance of Checks
5.9.A All checks, check stock, access to bank accounts, and bank statements shall be kept secured and controlled by the district accounting office or school front office with limited access.
5.9.A.1 Passwords shall be kept secured and changed periodically.
5.9.B An employee who does not have the ability to issue checks shall review the issued check and accompanying supporting documentation to ensure all policies and procedures are followed.
5.9.C Each disbursement shall be substantiated with supporting documentation, such as a purchase orders, invoices, receipts, quotes (as required by the procurement policy), reimbursement forms, shipping documents, contracts, travel forms, etc.
5.9.C.1 All expenditures shall be recorded in the district's accounting records using the district chart of accounts, or under the district's roll-up process to convert to the district chart of accounts.
5.9.D Signature stamps shall not be utilized, and blank checks or checks made payable to "cash" or "bearer" shall never be signed.
5.9.E A check that must be voided, shall have the word "VOID" written on the check, and the actual check shall be retained.
5.10 Journal Entries/Electronic Fund Transfers
5.10.A Electronic fund transfers and journal entries shall be kept secured and controlled by the district accounting office or school front office with limited access.
5.10.A.1 Passwords should be kept secured and changed periodically.
5.10.B Journal entries or electronic fund transfers shall be substantiated by supporting documentation.
5.10.C Journal entries or electronic fund transfers shall be recorded in district's accounting records.
5.10.D Administration or an individual without cash disbursement duties shall document approval of journal entries or electronic fund transfers.
5.10.E Monthly, the board shall review and approve the journal entries and electronic fund transfers.
5.11 Review process
5.11.A Bank reconciliation(s) shall be performed monthly on all district-approved accounts, including credit card transactions.
5.11.A.1 If the bank reconciliation is completed by someone who has access to the accounting system and the bank accounts, it should be reviewed and approved by another person, such as the building administrator, director, Business Administrator, a member of the audit committee, or the Board.
5.11.B Monthly, administration shall review bank statements and bank reconciliations, as well as credit card statements, and document the review and approval.
5.11.B.1 The district audit committee shall ensure that monthly bank reconciliations and credit/purchase card statement reconciliations are occurring.
5.11.C Check registers shall be reviewed when signing checks to ensure all disbursements are reviewed and approved.
5.11.D Periodically, administration or designated members of management shall review cash disbursements to verify that all district and state policies and procedures are being followed.
5.12 Procurement Decision Tree-How does an employee initiate a purchase?
5.12.A If the purchase is available from a state agency or a state cooperative contract, the employee is encouraged to purchase the item from the agency or state contract.
5.12.B If the purchase is not available from a state agency or a state cooperative contract, the decision chart below shall be followed.
5.12.C If the total purchase is between:
5.12.C.1 $0-$1,000
5.12.C.1.a The purchaser may select the best source without seeking competitive quotes.
5.12.C.1.b The signature of the requestor and immediate supervisor or authorized business officer for department or administration are required on the purchase order or check request form.
5.12.C.1.c If the purchase is made using a district credit/purchase card, the employee should follow the credit/purchase card policy.
5.12.C.2 $1,001-$5,000
5.12.C.2.a The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote meeting specifications.
5.12.C.2.b Quotes must be attached to the purchase documentation and maintained as part of the district's records.
5.12.C.2.c The signature of requestor, immediate supervisor, or authorized business officer for the department, and Business Administrator or Purchasing Manager are required on the purchase order or check request form.
5.12.C.3 $5,001-$10,000
5.12.C.3.a The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote meeting specifications.
5.12.C.3.b Quotes must be attached to the purchase documentation and maintained as part of the district's records.
5.12.C.3.c The signature of requestor, immediate supervisor or authorized business officer for the department, and Business Administrator or Purchasing Manager are required on the purchase order or check request form.
5.12.C.4 $10,001-$50,000
5.12.C.4.a The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote meeting specifications.
5.12.C.4.b Quotes must be attached to the purchase documentation and maintained as part of the district's records.
5.12.C.4.c Completed bids and an approved purchase orders shall be sent to district purchasing for initiation and purchase.
5.12.C.4.d The signature of requestor, immediate supervisor or authorized business officer for the department, and Business Administrator are required on the purchase order or check request form.
5.12.C.5 Greater than $50,000
5.12.C.5.a The District shall enter into a competitive bid process or RFP in compliance with Utah Code 63G6a sections 601-612 and 701-711 and Administrative Code R33-6 and R33-7, or use a prequalification of potential vendors and an approved vendor list with an invitation for bids or an RFP in compliance with Utah Code 63G-6a-403 and 404.
5.12.C.5.b The bid or RFP process shall be managed by district purchasing.
5.12.C.5.c If a bid process is utilized, select the lowest responsive and responsible bidder that meets the objective criteria described in the invitation to bid.
5.12.C.5.d If an RFP process is utilized, select the responsive and responsible offer or with the highest total score; supporting documents must be retained and maintained as part of the district's records.
5.12.C.5.e The signature of requestor, immediate supervisor or authorized business officer for the department, Business Administrator, and Superintendent are required for final approval.
5.12.C.5.f Purchases greater than $99,999 require the signature of the Board for final approval.
5.12.D Small Construction Projects
5.12.D.1 $0-$25,001
5.12.D.1.a Construction projects may be procured by direct award without seeking competitive bids or quotes after documenting that all applicable building code approvals, licensing requirements, permitting and other construction related requirements are met.
5.12.D.1.b The signature of the requestor, immediate supervisor (or authorized business officer for the department), Business Administrator, and Superintendent of are required for final approval.
5.12.D.2 $25,001-$80,000
5.12.D.2.a Construction projects may be procured by obtaining a minimum of two (2) competitive bids or quotes that include minimum specifications and be awarded to the contractor with the lowest bid or quote that meets the specification after documenting that the requirements are met.
5.12.D.2.b The signature of the Business Administrator and Superintendent are required for final approval.
5.12.D.3. $80,001+
5.12.D.3.a Construction projects costing more than $80,000 are not considered small construction projects and must follow the requirements outlined in Utah Code 53A-20, and the Board shall advertise for bids at least 10 days before the bid due date.
5.12.D.3.b The signature of the Business administrator, Superintendent, and the Board are required for final approval.
5.12.E Professional Services
5.12.E.1 $0-$100,000
5.12.E.1.a When acquiring professional services such as accounting, legal, consulting, architectural, or engineering goods or services valued less than $100,001; the District shall follow the associated small purchasing thresholds as outlined in R33-4.
5.12.E.1.a.1 The District must review the qualifications of a minimum of two professional service providers or consultants and direct negotiate for up to $50,000.
5.12.E.1.a.2 A minimum of two quotes must be obtained for services $50,001 - $100,000. Contracts or purchases from an approved vendor list may not exceed $100,000.
5.12.E.1.b Greater than $100,000 for professional services
The District shall enter into a competitive bid process or RFP in compliance with Utah Code 63G6a sections 601-612 and 701-711.
5.12.E.1.b.1 The bid or RFP process shall be managed by district purchasing.
5.12.E.1.b.2 If a bid process is utilized, select the lowest responsive and responsible bidder that meets the objective criteria described in the invitation to bid.
5.12.E.1.b.3 If an RFP process is utilized, select the responsive and responsible offer or with the highest total score.
5.12.E.1.b.4 Supporting documents must be retained and maintained as part of the district's records.
5.12.E.1.b.4.a The signature of the Business Administrator, Superintendent, and Board are required for the invitation to bid or RFP.