Income and Expenditure

36 Ordering/Paying for Goods

36.1 Overview

Public money should be spent with demonstrable probity and in accordance with the Council’s policies.  Procedures must ensure that services receive value for money in their purchasing arrangements.  These procedures should be read in conjunction with the Council’s Procurement Code of Practice and Contract Procedures.  Every effort should be made to meet the prompt payment performance indicator criteria.

School’s need to make reference to School’s Financial Regulations where responsibilities for tasks may be allocated to a different officer than specified in these regulations, and are responsible for processing their own invoices within the guidelines set down in School’s Financial Regulations.

36.2 Responsibility/Accountability

36.2.1 Section 151 Officer (click here for all responsibilities for the Section 151 Officer)

Approve the format of official orders, and associated terms and conditions.

Make payments on the  Business Unit Head’s certification that the expenditure has been properly incurred.

Making payments, whether or not provision exists within the estimates, where the payment is specifically required by statute or is made under a court order, or as advised by the Head of Law and Corporate Governance.

Make payments to contractors on the certificate of the appropriate Business Unit Head.

Provide advice on and make payments by the most economical means.

36.2.2 Business Unit Heads (click here for all responsibilities for Business Unit Heads)

Sign form FSC 016 “Persons Authorised to Certify Invoices on Behalf of the Budget Manager” once completed by each authorised signatory for their section, ensuring that only officers of an appropriate level are authorised to certify invoices for payment.  Rework this form so that is does not refer to Director.

Promptly notify Creditor Payments of any changes, i.e. those staff members who have left the employment of the Business Unit/Authority should be removed from the list within an appropriate timescale.

Ensure orders for all goods and services are in a format agreed with the Section 151 Officer.

Ensure individuals do not use official orders to obtain goods or services for their private use.

Ensure that there is sufficient budgetary provision for the raising of any order.

Ensure payment is only made when a proper VAT invoice has been received, checked, coded and certified for payment.

Ensure separation of duties at different stages of ordering and paying for goods.

Ensure that the Business Unit maintains and reviews periodically a list of Officers approved to certify and authorise invoices.

Ensuring the Business Unit obtains value for money from purchases by obtaining competitive prices for goods and services of the appropriate quality, with regard to any best practice guidelines.

Ensure Contract Procedures are fully complied with when obtaining goods/services.

Consult with and obtain agreement of the Section 151 Officer before entering into a loan, leasing or rental agreements.

Notify the Section 151 Officer immediately of any expenditure to be incurred as a result of statute, a court order, or other legal requirement but where there is no budgetary provision.

Ensure compliance with the Authority’s Procurement Policy.  (click here for the policy)

Ensure compliance with the “Guidelines on the Destruction of Documents”.

Ensure that all invoices are submitted to Financial Services for payment in time to meet the performance indicator for prompt payment.

36.2.3 All Officers (click here for all responsibilities for all officers)

Every Officer of the Authority has a responsibility to declare any links or personal interest which they may have with purchasers or suppliers and/or contractors if they are engaged in contractual or purchasing decisions on behalf of the Council.  In addition they must comply with the Officer Code of Conduct.

36.3 Policy (click here for detailed procedures)

All orders/purchases of goods and services must comply with the Council’s Contract Procedures and the Procurement Policy.

The Council’s Purchasing Policy, policy on retention and destruction of documents and payment procedures are contained in Part IV.

(click here for guidelines in relation to Business Cards and Internet purchases.)