Santa Rosa County Purchasing Manual

Updated 09/2003


This manual contains the policies and procedures governing purchasing within the Santa Rosa County School District. It conforms to Florida Statutes, Florida Department of Education Rules and the Santa Rosa County School Board Rules.

The policies and procedures as set forth herein are a compilation of purchasing practices and interpretations of the laws, rules and regulations governing school purchases. They have been devised to provide knowledge in the pursuit of lawful purchasing practices and to assist all County School District employees in the discharge of their procurement responsibilities.

Changes in policies and procedures pertaining to purchasing will be announced as numbered changes to this manual as they occur.

Any questions regarding the interpretation of policies and procedures contained in this manual and other State and School District regulatory documents should be directed to the Purchasing Agent.


Chapter 1 - Definitions
Chapter 2 - Purchasing Regulations
Chapter 3 - Purchasing Procedures
Chapter 4 - Special Procurement Policies
Chapter 5 - Receiving Reports and Damage Claims
Chapter 6 - Procurement Procedures
Chapter 7 - The Purchase
Chapter 8 - Relationship with Vendors
Chapter 9 - Functions, Objects and Programs



1.1.0 BIDS

.1 FORMAL BID - A formal bid is defined as a sealed bid with the title, date, and hour of the public bid opening designated. It shall include printed instructions prescribing all general rules and instructions for bidding and provide for a manual signature of an authorized representative.

.2 INFORMAL BID OR REQUEST FOR QUOTATION- An informal bid or request for quotation is defined as either a written or verbal quotation not requiring a public opening of such bid at a specific time or date. Written evidence of verbal quotations shall be maintained.

.3 DEFINITE QUANTITY BID - A bid in which a contractor agrees to furnish a specific quantity on a one time basis. Delivery and acceptance of the specific quantity completes such contract.

.4 TERM BID - Indefinite quantity contract whereby a contractor is to furnish an item or items during a prescribed period of time (such as a 3, 6, 9, 12 months or a specified date). The specific period of time or date completes such contract.

.5 COMPETITIVE BIDS - Competitive Bids shall mean more than one valid response to a bid invitation.

.6 VALID BID - A responsible offer in full compliance with the bid specifications and conditions.

.7 IDENTICAL (TIE) BIDS - Identical bids are two or more bids which are equal with respect to price, quality, and service.

.8 AWARD OF TIE BIDS - The award of tie bids shall be determined either by the earliest postmark or noted time of receipt or on the basis of factors deemed to serve the best interest of the Santa Rosa County School Board.


.1 COMPETITIVE BIDS AND PROPOSALS REQUIRED - Competitive bids shall mean more than one offer to supply goods or services at a stated price and in full compliance with bid specifications and conditions of a bid invitation. In accordance with Chapter 6A-1.012 (7), Florida Board of Education Regulations and School Board Policy, all purchases in excess of $50,000.00 for services, an item or group of items, shall be made by first securing formal competitive bids. This shall in no way be construed as limiting the number of bids solicited, it being intended that as many competitive bids be secured as possible consistent with good purchasing practices.

Informal and formal bids which total less than $50,000.00 do not require Board approval, such falling within the authority of the Superintendent or the Purchasing Manager to award. However, all of the procedures governing the evaluation and award of bids will still govern.

.2 LEGAL ADVERTISEMENTS - The soliciting of formal bids shall be advertised online via BidNet Direct and District Purchasing Department's webpage.

.3 RECEIPT OF ONE BID IN THE FIRST CALL FOR BIDS - When only one bid is received for the purchase of an item or group of items in the first call for bids, the Purchasing Agent shall review the bid in order to determine the reasons, if any, why only one bid was received before issuing a second call for bids, provided, however, if the bids would not be in the best interest of the Santa Rosa County School Board, then the Purchasing Agent may make a recommendation, in writing, as to the conditions and circumstances to the Superintendent and Board. In addition, a copy of complete bid invitations and specifications, copy of all bids along with a tabulation sheet, noting "NO BIDS" responses, and a list of vendors by name and address from whom bid invitations were solicited must accompany the recommendation; upon review, the School Board may authorize the purchase, or require a second call for bids.

.4 NO BID RECEIVED - In the event no bids are received, the Purchasing Agent shall advise the Superintendent the conditions and circumstances surrounding the bid. After a review, the Superintendent may authorize the Purchasing Manager to negotiate such purchase at the best possible price or may authorize a second call for bids.


.1 CONTRACT SUPPLIER - A list of vendors with which state contracts have been established; also those vendors with which the Santa Rosa County School Board has entered into certain types of purchase arrangements.


.1 EMERGENCY PURCHASE - An emergency purchase is defined as one brought about by a sudden unexpected turn of events (i.e. Acts of God, riot, fires, floods, accidents, or any circumstances or cause beyond the control of the Cost Center Head in involving health, circumstances or Center Head in involving health, welfare, injury, or loss to the Santa Rosa County School Board, and which can be rectified only by immediate purchase of equipment, supplies, materials, or services.
    .a STATEMENT - The head of the Cost Center shall file with the Purchasing Department a short statement certifying the conditions and circumstances requiring an emergency purchase. This statement should be submitted on the Request for Purchase Order and shall include details surrounding the event which created the emergency.
    .b. RESPONSIBILITIES - The Purchasing Agent is not responsible for any purchase under this regulation as the burden of proof rests with the Cost Center Head; however, all statements will be reviewed by the Purchasing Department and should there be any reasonable doubt that an emergency did not exist, an opinion will be filed with the Superintendent for his review.


.1 LEASE CONTRACTS OR LEASE-PURCHASE AGREEMENTS - No lease agreement will normally exceed a period of twelve (12) months; however, acquisitions by this method may be subject to a clause granting option to renew. The Santa Rosa County School Board may not enter into a lease or lease-purchase agreement, the term of which exceeds one (1) year, unless the agreement contains the stipulation, "....subject to the availability of funds."

.2 PAYMENT OF INTEREST - The Santa Rosa County School Board is not authorized to enter into a contract for installment, and sale and purchase of equipment where the contract provides that the School Board is either to pay interest on the deferred portion of the purchase price or where security interest in the equipment is granted to the seller. See -Florida State Statues 237.161, 1979 and Attorney General of Florida Opinions 79-72, 80-9 and 80-25.

.3 CANCELLATION CLAUSE - All documents pertaining to installation contracts or lease documents which contain no provision for purchase must include provisions for a cancellation clause of 30, 60, or 90 days. whichever is determined to be in the best interest of the Santa Rosa County School Board.


.1 PURCHASE - A purchase is defined as an acquisition by contracting in any manner, whether by rent, lease, lease-purchase or outright purchase, with a source of supply for commodities or for both goods and services. Within the meaning of this definition, the following are not purchases of goods:

a. Transfer, save or exchange of property within the school system.
b. Utilities.
c. Public communications, i.e., telephone and telegraph.
d. Postage.
e. Transportation of persons or things.
f.  Professional services.
g. Services where no commodity is acquired.

.2 INFORMATION TO BE FURNISHED REGARDING PURCHASE OF EQUIPMENT - The Cost Center Head shall furnish the Purchasing Agent, in writing, full information relative to the proposed purchase if bids are required or a purchase order if bids are not required. This information shall include the quantity, make, year, model, or type of equipment; also, the budget source.

.3 TRADE-IN-PROCEDURES - The trade-in item is to be listed on the Purchase Order stating the description of the item, serial number if any, property control number, and amount of credit to be received for the item. A property disposition form is to be attached to the Purchase Order for each item being traded in order for the Purchasing Agent to approve it. After approval the Purchase Order and copies of the disposition form will be returned to the requesting Cost Center and a copy of the form will be forwarded to Property Control to remove the item from Property Records. When the trade-in is picked up by the vendor a signature is to be obtained on the property disposition form signifying that the traded-in property has received. The Cost Center Supervisor will present a copy of the property disposition form to the vendor and retain a copy copy for the Cost Center's records.

.4 ANNUAL PURCHASE AGREEMENTS - the Purchasing Agent may recommend, to the Superintendent and Board, in writing, approval of annual purchase agreements for those goods purchased on a regular or continuing basis and which have been proven to be available from a single source.

.5 PURCHASES NOT TO BE DIVIDED (SPLIT PURCHASE ORDERS)  No purchase shall be divided or subdivided in order to circumvent the competitive bid requirements or the required Board Approval.

.6 SOLE SOURCE PURCHASE - A sole source commodity is defined as a product that is non-competitive in price and/or specification. Purchase of goods from a sole source may be exempt from bid requirements, upon a filing of a statement by the Cost Center Head, stating the conditions and circumstances requiring the purchase. This statement shall set forth the purpose and need and why the item is the only one that will produce the desired results.

.7 EXCEPTIONS - Authority to purchase from other than a contract supplier may be requested by the Cost Center; the request must include information relative to the conditions and circumstances requiring the purchase.


The requirement for requesting bids from three (3) or more sources is hereby waived as provided by law for the purchase of educational tests, textbooks and printed instructional materials, films, filmstrips, video tapes, disc or tape recordings or similar audiovisual materials, and for library and reference books, and panted library cards where such materials are purchased directly from the producer or publisher, the owner of the copyright, and exclusive agent within the state, a governmental agency or a recognized educational institution.. (State Board Rule 6A-1.012).

b. Additional exemptions authorized under conditions:

(1) The requirements for requesting bids, insofar as they relate to purchases professional or educational services, educational tests, textbooks, printed instructional materials, computer software, films, filmstrips, videotapes, disc or tape recordings, or similar audio-visual materials, and for library and reference books, and printed library cards where such materials are purchased directly from the producer or publisher, the owner of the copyright, an exclusive agent within the state, a governmental agency or a recognized educational institution.  (State Board Rule 6A-1.012 (7)):

(a) Bids have been requested In the manner prescribed, and
(b) the School Board has made a finding that no valid or acceptable firm bid has been received within the-prescribed time.

(2) When such a finding has been officially made, the School Board may enter into negotiations with suppliers of such products and shall have the authority to execute contracts for such suppliers under whatever terms and conditions as the Board determines to be in the best interests of the school system. (State Board Rule 6A-1.12 (7) (b)).

c. The purchase of produce fresh meat and other food products except milk are exempt from the standard requisitioning and Purchase Order procurement procedures as set forth herein. (See Interpretative memorandum No. A-4 (Rev; dated October 8, 1980). Therefore the superintendent may authorize the School Food Service Director to place orders for produce and fresh meat when such items are not readily available an currently approved bids. The Placement of orders, invoicing and payment shall agree with current established procedures.

d. The Superintendent and the Purchasing Director are authorized to approve purchases. for the instructional materials under state contract from the State Textbook Depository. Such purchases for any fiscal year shall not exceed an amount equal to the district's total state textbook allocation for that current fiscal year.


a. Insofar as practical, all purchases shall be based on purchase orders properly executed by authorized personnel. Exemption applies to the purchase of investments, long-term debt retirement, payroll liabilities,. utility bills, inter-fund transfers, and similar obligations, all of which must be based upon appropriately approved warrant requests.

b. Any school or department desiring to procure equipment which will require the securing of bids prior to purchase must include with the request sufficient information about the equipment to let the Purchasing Director know without question what is desired. Such information shall include the brand name and model number of at least one item that is acceptable. The Purchasing Director shall solicit bids from three or more sources citing the make and model number desired or an approved equal. Bids shall contain the following provision: "The Santa Rosa County School Board reserves the right to determine the acceptability of any item offered as an equivalent to the specified brand and model number.

c. The limit on the amount of a purchase of parts or items classed as major equipment, when the parts or items are from a sole source manufacturer, or when the Superintendent deems that an emergency situation exists, shall be governed in accordance with State Board Rule 6A-1.012 (5).

.10 PRINCIPAL'S RESPONSIBILITY - The principal or his designated representative shall sign all requisitions, Purchasing Orders, Delivery Tickets, Receiving Reports or other evidence of expenditures, from district funds, by or In behalf of his school.

.11 TAX EXEMPTIONS - Remember that the system is exempt from both State Sales Tax and Federal Excise Tax. DO NOT add taxes to your amounts. State Sales Tax exemption number is 85-8012622341C-0 and the Federal Excise Tax number is 653-E-1096-ES. Under no circumstances will exempt taxes be paid.

.12 COMPETITIVE BIDS Any request for the purchase of materials, equipment and supplies are subject to being bid; however, not all purchases of contracts are bid, although competitive prices are sought for most acquisitions. A good "rule of thumb" for determining the methods of. competition will be utilized is as follows:

a. FORMAL, WRITTEN SEALED BIDS on single or multiple items totaling $50,000.00 or more.
b. INFORMAL BIDS (written quotations on single or multiple items totaling $12,500.00 to $50,000.00.
c. TELEPHONE QUOTATIONS on single items, purchasing range from $1000.00 to $12,500.00.
d. PUBLISHED PRICE on all purchases falling under $1000.00, taking into consideration known discounts, special promotions.
e. FEDERALLY FUNDED - INFORMAL BIDS: over $10,000 to $50,000.

.13 REQUEST FOR QUOTATIONS - The Purchasing Department shall request quotations for materials, equipment and supplies if the market reflects price fluctuation and/or highly competitive market, such that it would be In the best interest of the Santa Rosa County School Board.

.14 LEASE FOR EQUIPMENT AND CONTRACTUAL SERVICES - The procedure to be followed In securing offers to lease will be determined based on the gross rental payments under the lease, and under the regulations pertaining to purchases as stated in this manual. All leases/contracts for which a Purchase Order is issued shall be periodically submitted to the Purchasing Department for renew and/or cancellation as appropriate.

.15 EMERGENCY BUYING - Emergency orders must be kept to a minimum. When necessary, emergency authorized purchases will be by telephone, and a confirming Purchase Order will be sent immediately to the vendor. To initiate an emergency transaction, an authorized person must call the Purchasing Department, who in turn, will issue the Purchase Order number. In order to obtain a number, caller must furnish the item or service needed, the circumstances, and the total cost. Proper planning eliminates many rush transactions, but real emergencies will be handled as expeditiously as possible.

.16 BLANKET PURCHASE ORDERS - A blanket purchase order is an "open end" contract which designates one (1) company as supplier for items frequently needed by a particular school/department. The Blanket Purchase Order defines the terms, conditions, persons or departments authorized to use the Blanket Purchase Order, delivery instructions and total dollar value for a specified period of time. Blanket Purchase Orders are obtained by submitting a Purchase Order through the Purchasing Department. If the procedure is followed, it will result in proper control of funds, prompt payment to vendors and a ready source of supply. The vendor receives a Blanket Purchase Order request from the Ordering Department, makes delivery, and bills against the original Blanket Purchase Order. This procedure is followed until item- or dollar limitations are exhausted. Examples of Blanket Purchase Orders are as follows.

a. Items or services which are non-competitive, and the use of a Blanket Purchase Order makes it economical to handle, for example: Gasoline, heating fuel and Food Service items.

b. It is the intention of the School Board that the use of Blanket Purchase Orders to be limited. In all repetitive purchases or the same category of goods, the competitive purchasing factor should be employed. Specific costs and general discounts based upon yearly requirements may be arranged for almost any class of goods.

c. Utilization of State of Florida Contracts.

.17 APPROVAL OF PURCHASES - No person, unless authorized to do so under regulations of the School Board may make any purchases involving the use of school funds. Expenditures for such unauthorized purchases will be presented to School Board for disposition.

.18 PURCHASE ORDER CHANGE - No person, other than the duly appointed Purchasing Directoror the Superintendent of Schools of the Santa Rosa County School District, are authorized to alter or change a Purchase Order issued by the Santa Rosa County School District, with the exception of price increases of $250.00 or less, coding and vendor. Therefore, any other request for changes should be directed to the Purchasing Director. All changes will be made on the original copy of the purchase order and will be signed by the Cost Center Head.

.19 SMALL AND MINORITY OWNED BUSINESS - The Santa Rosa County School Board encourages small and minority owned businesses to participate in all purchasing solicitations and it is the policy of the board to not discriminate against any individual or firm on the basis of race, color, religion, sex, national origin, marital status, age or disability.




.1 PROCUREMENT - The timely procurement of all supplies and equipment necessary to support the educational effort of the Santa Rosa County School Board in such a manner that maximum value be obtained for the funds expended.

.2 COORDINATION IN DEVELOPING STANDARDS - In the formulation, adoption and/or modification of any standards of specifications, the Purchasing Department may seek advice, assistance, cooperation of any source to ascertain the precise requirements for any given item or items.

.3 NEGOTIATE AND EXECUTE PURCHASE ORDERS - Negotiate and execute Purchase Orders in connection with the purchase of supplies, equipment and services with vendors to the best interest of the Santa Rosa County School Board.

.4 PURCHASE CONSOLIDATION - Consolidation purchase of like or common items to obtain the maximum economical benefit, insofar as delivery criteria permits.

.5 SPECIFICATION FILES - Establish and maintain specifications for supplies and equipment as needed. Specifications will be developed from existing commercial standard brands. Bids and quotation requests will cite one or more brand and model numbers meeting specifications and carry the notation "or an approved equal".

.6 EFFECT AND EXCEPTIONS - After its adoption, each standard or specifications- shall, until revised or rescinded, apply alike in terms and effect to every purchase of the described in such standards or specifications. No entity shall be exempt from compliance with established standards or specifications, except that the Purchasing Department, whenever it deems necessary, may waive the requirements of this section due to unusual circumstances.

.7 CURRENT CONTRACT FILE - Maintain a file of the current contracts negotiated by the State of Florida, Department of Management Services, with various suppliers and to purchase under these contracts when it is advantageous to the Santa Rosa County School Board.

.8 UTILIZE CONTRACTS AND SOURCES - Utilize all known contracts and sources to expedite deliveries of needed supplies and equipment.

.9 IMPROVE COMMUNITY AND VENDOR RELATIONS - Work with other departments of the County to promote better community and vendor relations.

.10 QUALIFIED VENDORS LIST - Develop and maintain a current list or qualified vendors whose reputations, financial position and price structures are adequate for their consideration as logical sources of supply. List of potential bidders for the various types of materials, equipment and supplies will be kept up-to-date and available. This list will be used in the development of a bidder's list for distribution of invitations to bid.

.11 NON-PERFORMANCE OF VENDORS AND SUPPLIERS - The Purchasing Department is authorized to remove vendors and suppliers from lists. The Purchasing Department may remove from the list the name of a vendor or supplies for reasons of non-performance, failure to respond to bid invitations, or other pertinent factors deemed reasonable and valid. Any attempt to influence an award shall be a primary justification for removal of a vendor from a list.

.12 CONTRACT VIOLATION BY VENDOR OR SUPPLIER - Cost Centers shall report to the Purchasing Department any significant violation of a purchase condition by a vendor or supplier. Upon such notification, the Purchasing Department may remove such vendor/supplier from its list and notify all Cost Centers to cease doing business with such vendor/supplier for such time as deemed necessary.

.13 CORRECT PURCHASING PROCEDURES PROGRAM - Develop and administer a program to advise all schools and departments on correct purchasing procedures. Advise schools/departments of proper lead times required and of all unusual supply situations or problems.

.14 STATUS OF REQUISITIONS AND PURCHASE ORDERS Provide the schools and departments with current status of their requisitions and Purchase Orders and information concerning the delivery time for requested items when requested to do so.

.15 BIDS - Prepares all bidding documents, including notice to bidders, instructions to bidders, specifications, form, or proposal, tabulates returned bids and gives award recommendation to the Superintendent.

.16 MONITOR OF INFORMATION - Monitors all purchase requisitions to determine correctness of information, coding information and so on.

.17 REPORTS - Prepares periodic reports relating to the purchasing function, as required.

.18 SURPLUS PROPERTY - Coordinate the utilization of all surplus property and when no use can be found for the property within the School District of Santa Rosa County dispose of it as provided in State Statues.



.1 CONSOLIDATION OF PURCHASING All schools, departments, and agencies under the Santa Rosa County School Board 's jurisdiction will anticipate their annual needs for supplies and equipment to the greatest degree practicable. The Purchasing Department will consolidate the needs in order to accomplish quantity buying under competitive bidding, insofar as delivery criteria permits.


a. Bids shall be requested from three (3) or more sources for any item or group of similar items, purchased from school funds, including internal funds, costing $50,000.00 or more, except as exempted in section 1.6.8.
b. PERFORMANCE BONDS FOR VENDORS - Performance bonds in support of bid requests for equipment and supplies will be required only when deemed necessary by the Superintendent. When Performance Bonds are required, bid requests will contain the following Performance Bond requirements:
    (1) A cash deposit, certified check, bond, cashier's check or money order. Payable to the School Board of Santa Rosa County, must be submitted In an amount equal to 5% of the bid. The amount of the check or bond is the amount of liquidated damages agreed upon should the bidder fail to enter into a contract, fail to meet bid specifications and/or fail to make deliveries as specified.
    (2) In the event a bidder is awarded any portion of the contract, the 5% submitted with the bid will be retained by the Santa Rosa County School Board as a Performance Bond. In the event the 5% is in excess of 25% of the amount awarded, the School Board of Santa Rosa County will accept a substitute Performance Bond or Check in the amount of 5% of the awarded amount and return the 5% check submitted with the bid upon request. If the bidder is not awarded any item, the bond or check furnished with the bid will be returned immediately upon award of the bid.
    (3) In transactions involving any service for the Santa Rosa County School Board where such service requires a contract and Performance Bond, the Board's Policy in regard to cash bonds does not apply. In every such transaction, the Board shall require 100% Performance and Payment Bonds. (F.S. 235.32)
    (4) When vendors fail to make delivery as specified in their bid and adequate justification for the delay in delivery is lacking, circumstances shall be submitted to the Board with recommendations for forfeiting of Performance Bond.

.3 RECEIPT OF BIDS - sealed bids are to be received online via BidNet Direct and/or in the Office of the Purchasing Agent at the designated place, date, and time as sat forth In all bid invitations.

.4 EVALUATION OF BIDS - All competitive bids for materials and services shall be evaluated by staff members involved in the use of materials on bid as well as the Purchasing Director.  The Purchasing Director will make recommendations to the Superintendent for awarding of contracts totaling $50,000.00 or more, giving careful consideration to prices, quality of materials, services, responsibility of bidder and other factors consistent with good purchasing practices. The School Board shall have the authority to reject any or all bids and request new bids. In acceptance of bids, the School Board shall accept the lowest and best bid that is in the best interest of the Santa Rosa County School Board, not necessarily the lowest bid.

.5 OPENING OF BIDS - All bids shall be opened publicly. Bid files, including tabulation sheets and/or any Board action taken shall be recorded.



.1 PURCHASES REQUIRING PREPAYMENT - Some Vendor Policies require prepayment prior to shipment and other situations arise which make it necessary to make advance payments. In such cases, the requisitioner should insure that an accurate and complete description of the item(s) are included on the Purchase Order to include the justification requiring prepayment. The requisitioner will note "PRE-PAID" in large print above the received space, sign the Purchase Order received and forward it to Accounts Payable for prepayment.

.2 COOPERATIVE PROCUREMENT - The Purchasing Director is the delegated authority to join with educational institutions and other public agencies in the joint cooperative procurement of supplies, materials, equipment and contractual services whenever the best interests of the public will be served. The cooperative procurements will be in accordance with the Santa Rosa County School Board Policy, and the Board will be advised accordingly.

.3 ORDER ON APPROVAL (Preview) - Orders on approval are those items that must be viewed before making final determination to retain or return them. Examples of this type are certain books, magazines, music, films, specialized equipment, etc. In all cases when using department wishes to review the material, a Purchase Order must be forwarded in the normal manner (properly filled-in as if to purchase outright) -W the phrase "ORDER ON APPROVAL RIGHT TO RETURN" appear in the lower center portion of the Purchase Order . If, after receipt, the goods do not meet the needs, the goods can be returned and the Purchase Order marked 'Void-Returned" and sent for removal of  the encumbrance and then forwarded to  Accounts Payable.

.4 REPAIR ORDERS - Repair orders in which the final cost is not known will show and estimated amount of cost or a limit to the cost of repairs. If this cost is not noted the P.O., the Purchasing Department will assign a dollar amount based on previous experience In such repairs.

.5 ON-LINE PROCUREMENT The use of on-line procurement is encouraged by the purchasing department, particularly for small purchases, using the procurement card for payment.  Authorized web based vendors will be included in the MarketPlace in ClassLink.  Additionally, the purchasing department shall receive and give consideration to the prices available to it through the use of the on-line procurement of commodities and contractual services system as reverenced in Section 287.057(22)(a), under the rules of the Department of Management Services, Division of Communication.



.1 PROPER COMPLETION OF RECEIVING REPORTS - Upon receipt of Items ordered, the quantity accepted should be verified against quantity ordered as shown on the Purchase Order and proceed as follows:

a. ALL ITEMS RECEIVED AS SHOWN - The Receiving Party will SIGN and SHOW date of receipt, on Purchase Order and forward to Accounts Payable for payment.

b. PARTIAL RECEIPT OF MERCHANDISE - (Due to back-order Conditions) The receiving party will fill in the date received column by each item received and indicate the quantity received by circling the quantity (if exact quantity ordered is received) If a different quantity than ordered is received, draw on light slash (/) through the order quantity and indicate the number received to the left of the original and circle this new number. If there is to be a long delay in filling the entire order and if a partial payment is to be made, make a copy of the Purchase Order, write "Partial Payment" across the face of the copy, sign the copy received and forward to Accounts Payable for payment. When the Order is completed, sign the original Purchase Order and forward to Accounts Payable.

c. SUBSEQUENT PARTIAL RECEIPTS - The same procedure should be followed. Care should be taken that "QUANTITY RECEIVED and DATE OF RECEIPT" are recorded on the Purchase Order and the copies are signed and forwarded to Accounts Payable.

d. WHEN ITEMS ARE RECEIVED THAT COMPLETE THE PURCHASE ORDER - Circle quantity received, enter date received, sign and forward to Accounts Payable.

.2 CLAIMS PROBLEMS, INVOICING, DAMAGE OR SHORTAGE - In case of the shipment or shortage of shipment, a the following procedures are to be followed with a copy of the claim being filed with the Purchasing Department for follow-up:

a. Count the number of cartons and compare the count with the freight bill.

b. If any of the cartons or goods in the shipment are short or obviously damaged, D0 NOT ACCEPT UNTIL the freight or express driver makes a notation on BOTH THE CONSIGNEE AND THE CARRIER COPY of the freight bill or express receipt of such shortage or damage, and be sure to retain this document (staple to the purchase order). After the shipment has been accepted, UNCARTON AND THOROUGHLY INSPECT IT AS SOON AS POSSIBLE. If any CONCEALED damage is discovered, NOTIFY the delivering carrier AT ONCE by phone and request an inspection and confirm the request for inspection in writing (within 5 days from receipt of the merchandise). This is absolutely necessary, or the transportation company will not honor any claim for loss or damage. If the driver or agent will not make an inspection, then make an affidavit that notification was made on a certain date and they failed to respond with an inspection. The inspection report, along with all other papers (freight bill, bill of lading, purchase order, and a copy of the invoice) are needed to support your claim. Request a claim from the inspector.

c. As a rule, the shipping company will not be responsible for loss or damage when you give the transportation company a clear delivery receipt (no notations on freight bill). Also, the merchandise becomes yours when it is accepted by the transportation company and you can not hold payment because of a freight claim or a loss.

d. DO NOT move the damaged merchandise any further from the receiving place than is necessary until the inspection has been made. SAVE ALL CARTONS and packing materials for inspection or your claim will be disallowed.

e.Do NOT order the transportation company to return any shipment to the vendor until the company has authorized such return.

f. If the claim is allowed, the transportation company will submit a check or credit. If still needed, the merchandise will need to be reordered. The freight companies will NOT reimburse any additional freight.

g. Notify the vendor, by letter, that a claim has been submitted to the transportation company. In some cases the vendor will make the product good, at their own expense, in order to protect their company's good will. In these situations the company will ask you to assign the claim to them, which is in your best interest. The Purchasing Department is willing to assist you in every way possible to collect claims for loss or damage, but a great deal of the success of a claim lies in following the above directions.

.3 PROMPT INSPECTING AND CHECKING OF ITEMS RECEIVED A system of inspection and testing shall be used to insure that the Board is receiving the quantity and quality of goods for which it has negotiated. The school/department receiving the merchandise is responsible for promptly unpacking and carefully inspecting shipments. Any discrepancies or shortages should be reported promptly in writing to the Purchasing Department, referring to the order number and vendor and attaching pertinent papers. The Purchasing Department will work out the problems involved to protect the Board's interest and to complete the transaction.

.4 CANCELLATION OF ITEMS - If open items on Purchase order are desired to be canceled (such notification should come From the Cost Center Head), make appropriate notation on the Purchase order and forward it to the Purchasing Department. The Cost Center Head shall notify the Vendor of the cancellation.

.5 VENDOR INVOICE DISCREPANCIES - Accounts Payable will advise the Cost Center Head of any discrepancies between the vendor's invoice and the Purchase Order.

.6 COMMENTS ON PRODUCT OR VENDOR PERFORMANCE - The Purchasing Department is interested in learning if the items that are purchased are meeting the user's requirements. Please forward any comments about product or Vendor performance  directly to the Purchasing Director.



.1 CHANGES OF SUGGESTED VENDOR BY PURCHASING - The Purchasing Department may abstract an item listed and buy from another source to take advantage of special circumstances. Of course, the order may also be shifted entirely to another supplier who will provide better prices, services or delivery. The standard quality will not be changed, except -in necessary cases and with consultation by the Purchasing Department and the using department. For those reasons, no commitments, express or implied, should be made by any school/department.

.2 SUGGESTIONS OF SUPPLY SOURCES FOR UNUSUAL ITEMS - Using departments are encouraged to suggest sources of supply with complete addresses, particularly for unusual or standardized items. Authority for the final selection of the vendor shall be left to the Purchasing Department, which is charged with the overall responsibility of developing and contracting with the best sources of supply for the school system.

.3 PREVIOUS HISTORY FOR MOST COMMODITIES - Usually, items specified on a Purchase Order have been handled before for other departments and an adequate history of the product, potential vendors and their service capabilities and Product ability is on hand In the records of the Purchasing Department, or can be readily developed or updated. This, of course, is one of the advantages of specialization and centralization.

.4 ENTERTAINMENT OR GIFTS FROM SUPPLIERS - Acceptance of gifts other than advertising novelties is at all times prohibited. Personnel must not become obligated to any vendor and shall not conclude any transaction from which they may personally benefit.

.5 COMMERCIAL BRIBERY - This is an action for which there is no justification. Bribery in any form is most serious because it is frequently hard to detect and very insidious in its nature. Open bribery is seldom attempted; usually it consists of an attempt to secure favoritism by gifts or entertainment. Attempts to influence decisions unfairly may be directed against Purchasing Personnel, Receiving Personnel, and other School Board Employees when they can in any way influence the selection of supplies to be purchased. It is important that Purchasing and all other School Board Employees do not place themselves in a position which permits suspicion of their ethics.

.6 WARRANTIES - In many cases, products and equipment warranties are for a one-year period-both parts and labor. Should any question arise to service and-or repair, contact the Purchasing Department for details and steps necessary to remedy the deficiency.

.7 SMALL ORDERS DISCOURAGED - Small orders are extremely costly to the District and even more so to vendors. Vendors are resisting the responsibility of delivering and invoicing orders when their costs become far greater than even their gross markup on the materials sold.

.8 ESTABLISHMENT OF CURRENT PRICES - Members of the Purchasing Department Staff remain aware of current prices through study of published price lists, price information available from salesmen, or published market data; if price cannot be determined from such sources, the proper price is established through negotiation or competition.

.9 RECORDS - Records of all purchases will be carefully compiled, readily available and maintained and destroyed as required by District Regulations, State and Federal Law. This includes all documents pertaining to a purchase.

.10 MARKET ANALYSIS - Procurement personnel systematically select useful information from the mass of information received daily. New sources of supply, new lines and grades of material and prices paid for equipment will be analyzed and purchased in accordance with market conditions.

.11 CORRESPONDENCE WITH VENDORS - All correspondence with vendors should be written by the Purchasing Department, except in special cases where the technical details involved make it advisable to delegate authority to others. In such cases, the Purchasing Department must receive copies of all correspondence. In addition, it may be necessary for faculty members or other. personnel to correspond directly with suppliers to obtain information on supplies they may be utilizing. This is felt necessary and even encouraged by the Purchasing Department. However, vendors should be informed that the contact is for information only and in no way constitutes a Purchase Order.

.12 CHANCES TO PURCHASE ORDERS - The Purchasing Department will execute all modifications to Purchase orders and contracts such as quantity changes, price changes and cancellations.

.13 SYSTEMS REVIEW - Review systems and procedures frequently to see if changes can be made to incorporate improve methods.

.14 EXPENDITURES OVER BUDGET PROHIBITED - No Purchase Order shall be allowed to overdraft a budgetary account except by written authority of the Superintendent. It is the responsibility of the requisitioner to know what funds are available in a designated account before a request for purchase is made. The Finance Department provides a monthly report of expenditures and unexpended balances to departments.



.1 NECESSITY FOR PRE-PLANNING SUPPLY AND EQUIPMENT NEEDS - The necessity for pre-planning supply and equipment needs by using departments cannot be over emphasized. The time required to issue an order and secure delivery after receipt in purchasing of a properly prepared and approved purchase order Varies according to several factors. Among these factors are the following:

a. Are the items simple or complex?
b. Are the items expensive or of small value?
c. Are there many, or is there only one source of supply?
d. Are the items regularly stocked by dealers or must they be scheduled with the manufacturers for future delivery?
e. Is the item a standard one or is it being developed and experimental?
f. Are modifications or attachments as to speed, output, or sensitivity required even for otherwise standard equipment?
g. Is the item to he used alone or a part of a "system" of presently on hand components, or components to be secured from the same or various sources?
h. Are one or more potential suppliers available locally?

Obviously, all these questions must be considered by Purchasing Department in checking and amplifying specifications, securing bids and negotiating delivery dates expected.

.2 PROPER LEAD TIME - All using departments should recognize the need for proper anticipation of requirements. It should be realized that although the. Purchasing Department prides itself on acting quickly and effectively, proper and economical procurement takes time. Sources must be located, bids obtained, negotiations accomplished, prices compared, and quantities checked before orders can be placed. Once the order is placed, additional time is required for normal processing by the vendor. Manufacturing, such as printing, takes time to be completed; local stocks may not be sufficient; laboratory supply houses may be at a distance; and special manufacturer or processing may take months; transportation may be slow. All these factors affect the time needed to obtain material and this should be continually stressed to is enable purchasing to perform more effective procurement only with proper planning and foresight can unnecessary hardships be avoided,

.3 PURCHASE ORDER PROCESS TIME - In order to assist Department Heads and Principals maintain the timely receipt of services, supplies, and equipment, the following table sets forth the time required to process purchase orders under varied conditions: 

Purchases which do not require Board approval and which are priced out utilizing firm bid prices:

a. Review and routing by Purchasing Agent........... 1 day
Encumbrance of purchase order, checking, separation and mailing........................................................ 1 day
(If a second checking by Head of Project  add....1 day)
TOTAL:  2 - 3 days

b. Purchases which do not require Board approval, but require the obtaining of local price verbally or telephonically:
Review and routing by Purchasing Agent....... 1 day
Obtaining prices and posting of results by Purchasing Agent.......................................................... 2 days
Keying in order........................................... 1 day
Encumbering of Purchase Order, checking, separation and preparation of order for mailing ............. 1 days
(If a second checking by Head of Project  add....1 day)
TOTAL: 5 - 6 days

c. Purchases, which do not require Board approval, but require the obtaining of written quotations from local and/or out of town vendors:
Review and routing by Purchasing Agent............ 1 day
Preparation and advertisement of quotations....... 1 day
Time required for vendor to return quotation... 3-5 days
Receipt, review and award by Purchasing Agent.. 1 day
Keying in & encumbering of Purchase order.......2 days
Checking, separation of order and preparation  for mailing after encumbering.......2 days
TOTAL 10-12 days

d. Purchases which require the securing of bids, evaluation and Board approval:
Review and routing by Purchasing Agent...............2 days
Preparation of specifications.............................. 4 days
Preparation for distribution.............................. 1 day
Time required for vendors to respond.............. 21 days
Opening bid, tabulation, evaluation, and recommendations for submission to board........... 7 day
Board approval - depending upon when received, before or after a Board meeting, it may vary from the day of the meeting to 30 days before the board can act on the bid. An average time is 14 days
Prepartion of Documents after Board approval.................... 2 days
Encumbering of purchase order........................ 2 days
Checking, separation and preparation for mailing after encumbering..................... 2 days
TOTAL 35 to 65 days

In summary, it should be noted that the routine processing of a request for purchase will range from 5 to 65 days, depending upon which of the above categories the purchase request falls under.

4 PROPER CLASSIFICATION OF ITEMS IN PREPARATION OF PURCHASE ORDERS: The purchase order is the method used to obtain supplies and equipment from vendors. Items of similar classification (equipment, supplies, etc.) should be grouped on different purchase orders by the differing objects (64x, 510,  36x, 39x, etc.).

5 REVIEW OF THE REQUEST OF PURCHASE ORDER - Completed purchase order requests from schools/departments are forwarded through the responsible Administrator to the Purchasing Department, The completed request for purchase orders will be reviewed for:

(1) Completeness for compliance with School Board Policy.
(2) Coding including cost program.
(3) Availability of funds.
(4) Approved purchase order - if not approved, all copies are returned to the originator with reasons for disapproval or additions needed.


.1 PERSONAL CONTACT MADE BY THE PURCHASING DEPARTMENT - The Purchasing Department has more contact with vendors than any other office in the School District. In its relations with vendors, it has the power to enhance or detract from the image of the Santa Rosa County School Board. FAIRNESS: The Purchasing Department can and should promote the reputation of the school system for fair dealing:
    a. By giving all salesmen a full, fair, prompt and courteous hearing on any subject that is justified by the nature of their products.
    b. By keeping competition open and fair.
    c. By declining to take advantage of a seller's error.
    d. By not allowing revision of bids after submission and insisting on receiving the bid that is in the best Interest of the School Board.

2 INTEGRITY - The Purchasing Department can and should promote the reputation of the School District for integrity.
    a. By answering all letters promptly.
    b. By furnishing complete information to seller and by sending samples, blueprints, or other information when requested.
    c. By visiting, when advisable, major sources of supply and keeping informed as to their stability and methods.

3 INTERVIEWING HOURS - it is the policy not to limit the hours of the working day during which salesmen can be interviewed. One of the-basic reasons for this policy is that limited interviewing hours would result in less efficient utilization of time by our vendor's salesmen so that our costs for purchased materials might increase or the introduction of a new and needed product may be missed.



1 FUNCTIONS - Function means the action or purpose for which a person or thing is used or exists. Function includes the activities or actions which are performed to accomplish the objectives of the enterprise. The activities of the local school district are categorized in the major functions as follows.

5100 - Basic (FEFP K-12) - The Basic program is that part of the district school board's full-time equivalent (FTE) instructional program that is not identified as special programs fro Exeptional Student Education (ESE), Career Education or Adult General Education.  Prgrams for Students at Risk and English for Speakers of Other Languages are included in this function.  FUNCTION 5100 REQUIRES A COST PROGRAM, PROGRAM MUST BEGIN WITH THE NUMBER 1, SEE 9.1.3.

5200 - Exceptional-  Programs for exceptional student education are determined by law. Criteria for each program is specified by State Board of Education Rules. This function includes Prekindergarten ESE progrmas.  FUNCTION- 5200 REQUIRES A COST PROGRAM, PROGRAM MUST BEGINWITH THE NUMBER 11211, SEE 9.1.3.

5300 - Career Education- Career Education programs are established by law with program criteria established through State Board of Education Rules. This function includes 9-12 career education, adult vocational  education and continuing workforce development.  The function also includes continuing workforce education expenditures related to the course fees collected and reported under Continuing Workforce Education Course Fees. FUNCTION 5300 REQUIRES A COST PROGRAM, PROGRAM MUST BEGIN WITH THE NUMBER 11311, SEE 9.1.3.

5400 - Adult General - All Adult General course offerings, including GED, are categorized into programs established by the Legislature. FUNCTION 5400 REQUIRES A COST PROGRAM, PROGRAM MUST BEGIN WITH THE NUMBER "4", SEE 9.1.3.

5500 - Prekindergarten - Prekindergarten program expenditures, including voluntary Prekindergarten program expenditures.  Childcare programs, if fee-supported, should be coded to Funtion 9100, Community Services.  Project or cost center accounting may be needed for such programs in order to capture support costs.

5900- Other Instruction -Other instruction not qualifying for FEFP funding, such as instruction provided in recreation and leisure courses, Lifelong Learning programs or Adults with Disabilities programs. FUNCTION 5500 REQUIRES A COST PROGRAM, PROGRAM MUST BEGIN WITH THE NUMBER -1511, SEE 9.1.3.

6100 - Student Support Services - Activities that are designed to assess and improve the well being of students and to supplement the teaching process. These activities are classifiable under the following subfunctions:
        6110- Attendance and Social Work Guidance- Pertains to promoting and improving attendance of students.  It includes early identifiaion of patterns of nonattendance, promotion of positive student and parent attitudes toward attendance, analysis of reasons for nonattendance and enforcement of compulsory attendance.
        6120- Guidance Services - Pertains to helping students assess and understand their abilities, aptitudes, interests, environmental factors and educaitonal needs; develop their understanding of educational and career opportunities through the formulation of realistic goals.  It includes counseling studetns and parents, evaluating the career plans and choices, assiting students in making personal and social adjustments, and working with other staff members to plan an conduct guidance services.
        6130 - Health Services - Pertains to physical and mental health services that are not direct instruction.  This function includes activites such as providing students with appropriate medical, school clinic, dental, psychiatric, nursing and vision services, as well as physical therapy-related services.  This function also inclues activities that identify, assess and treat students with speech, hearing and language impairments, as well as other conditions requireing the services of a speech or an occupational therapists
        6140- Psychological Services - This area includes the professional services of a psychologist for student test analysis and mental diagnosis.  This function pertains to supplementing the school system's reservoir of information identifying the individuality, capacities, achievements, interests and needs of each student; studying individual students who are experiencing acute problems of educational developoment in order to furnish diagnostic information; and suggesting programs concerning the psychological aspects of these problems.
        6150 - Parental Involvement - This function primarily relates to federal projects that require parent participation as a requirement of the grant.  Expenditures related to parental involvement other than federal projects may also be coded to this function.
        6190 - Other Student Support Services - Student support services not classified elsewhere in 6100 subfunctions.  This includes positions such as diagnostic and child find specialists who locate children who are potentially elgible for services under IDEA and links them with needed services.  In preparing the program cost report, these specialists should be identified with appropriate FEFP programs through the use of school/program tables.

6200 - Instructional Media Services - Activities concerrned with directing, managing and supervising educational media services, as well as such activities as selecting, acquireing, preparing, cataloging and circulating books and other printed materials; planning for the use of the library by students, teachers and other members of the instructional staff; and guiding individuals in their use of library books, reference guides and materials, catalog materials, special collections and other materials, whether maintained separately or as part of aninstructional materials center.  These activities include developing and acquiring library materials and operating library facilities.  Textbooks are not charged to this function; rather they are charged to the instruction function.  This includes printed and nonprinted sensory materials, school media centers(school libraries) and central media center operations.  Routine repair and maintenance of audiovisual equipment should be coded to this function. FUNCTION 6200 DOES NOT REQUIRE A COST PROGRAM NUMBER.

6300 - Instruction and Curriculum Development Services -  Activities designed to aid teachers in developing the curriculum, preparing and using special curriculum materials, and understanding and appreciating the various techniques which stimulate and motivate students.  Included in this function are the following instructional support specialists: primary, technology, learning resource and behavioral. 

6400 - Instructional Staff Training Services - Activities designed to contribute to the professional or occupational growth and competence of members of the instructional staff  (defined in rules 6A-1.0502, Florida Administration Code Non-certified Instructional Personnel, and 6A-1.0503, Florida Administration Code definition of Qualified INstructional Personnel) during the time of their service to the School Board or School. Among these activities are workshops, demonstrations, school visits, courses for college credits, sabbatical leaves, and travel leaves. All inservice Training Costs are to be recorded in this function and function 7730, Personnel Services, for noninstructional personnel.  Hiring substitute teachers to cover classes of teachers participating in training is a cost of inservice traninig and should be coded to Funtion 6400.  Paraprofessional training should be coded to Function 7730.  . FUNCTION 6400 DOES Nor REQUIRE A COST PROGRAM.

6500 - Instruction-Related Technology - Technology activites and services for the purpose of supporting instruction.  These activities include expenditures for internal technology support as well as support provided by external vendors using operating funds.  These activites include costs associated with administration and supervision of technology personnel, systems planning and analysis, systems application development, systems operation, network support services, hardware maintenance and support services, and technology costs that relate to the support of instructional activites.  Specifically, costs associated with the operation and support of computer learning labs, media center computer labs, instructional technology centers, instructional networks and similar operations should be captured under this code.

7100 - Board - Consists of the activities of the elected or appointed body which has been created according to State Law and vested with responsibilities for educational activities in a given administrative unit. Also included here are expenses of the Board Attorney and expenditures for other legal services, independent auditors, internal auditors who report directly to the School Board, negotiatiors and lobbyists. FUNCTION 7100 DOES NOT REQUIRE A COST PROGRAM.

7200 - General Administration (Superintendent's Office) - Consists of those activities performed by the Superintendent and such assistant superintendents in general direction and management of all affairs of the school system. This includes all personnel and materials in the office of the superintendent. Activities of the offices of the assistant superintendents should be charged here unless the activities can be placed properly into another function. FUNCTION 7200 DOES NOT REQUIRE A COST PROGRAM.

7300 - School Administration (Offlce of the Principal) -  Consists of those activities concerned directing and managing the operation of a particular school. It includes the activities performed by the Principal, Assistant Principal, and other assistants in general supervision of all operations of the school, evaluations of the staff members of the school, assignment of duties to staff members, supervision and maintenance of the records of the school, and coordination of school instructional activities. It includes clerical staff for these activities and bookkeeping associated with processing time reports for Title I personnel working additional hours in Title I, Part A, School Improvement Grant programs. FUNCTION 7300 DOES NOT REQUIRE A COST PROGRAM.

7400 - Facilities Acquisition and Construction - Consists of those activities concerned with the acquisition of land and buildings, remodeling buildings, the construction of buildings and additions, initial installation or extension of service systems and other built-in equipment, and improvements to sites. This funciton is not limited to purchases made with capital funds. FUNCTION 7400 DOES NOT REQUIRE A COST PROGRAM.
    7410 - Facilities Acquisition and Construction - Current Expendiures.
    7420 - Facilities Acquisition and Construction - Capital Outlay.

7500 - Fiscal Services - Consist of those activities concerned with the fiscal operation of the school system. This function includes budgeting, receiving and disbursing cash, financial accounting, payroll, inventory control, and internal auditing and investments and funds management.  Internal audit staff who do not report to the School District should be included in this function.  Independent auditors or auditors who report directly to the School District should be coded to Function 7100.   FUNCTION 7500 DOES NOT REQUIRE A COST PROGRAM.

7600 - Food Services - Consists of those activities concerned with providing food to students and staff in a school or school system. This function includes the preparation and serving of regular and incidental meals, lunches and snacks in connection with school activities, and the delivery of Food.  Food purchased and servied outside the School District's definied food services program must be charged as a purchased service of the applicable function.  FUNCTION 7600 DOES NOT REQUIRE A COST PROGRAM.

7700 - Central Services - Activities, other than general administration, which support each of the other instructional and supporting service programs. These activities are defined in the following subfunctions:
    7710 - Planning, Research, Development and Evaluation Services - System wide activities associated with conducting and managing programs of planning, research, development and evaluation.  lanning services include selecting or identifying overall, longe-range goals and priorities.  Research services include the systematic study of the various aspects of education.  Development servicese include the deliberate, evolving process of improving educational programs. Evaluation services judge an outcome based on estalished goals and include expenditures for administering state and district assessments.
    7720 - Information Services - Activities concerned with writing, editing and other preparation necessary to disseminate educational and administrative information to students, staff, managers and the general public through direct mail, various news media, email, Internet and personal contact.
    7730 - Personal Services - Activities concerned with maintaining efficient personnel for the School District, including such activities as supervision, recruitment and placement, staff transfers, maintenance of personnel information, health srevices and position control.  Health services are medical services provided for school district employees, including physical examiniations and emergency care.  In-service training, including seminars, conferences, continuing professional education, tuition reimbursement and other activites related to the ongoing growth and development of noninstructional personnel, must be recorded as a cost of this function.
    7740- Statistical Services - Activites concerned with purchasing, receiving, storing and distributing supplies, furniture and equipment; duplicating and printing for the school district board, and mail room and courier services.
    7790 - Other Central Services

7800 - Student Transportation Services - Activites associated with the transportation of students to and from school activities, either between home and school, from school to school, or on trips for curricular or cocurricular activities.  Expenditures for the administraiton of student transportation services are recorded under these accounts, together with other student transportation service expenditures.  Transportation expenditures not related to student transportation services should be reported in the function related to the purpose of the expenditure. FUNCTION 7600 DOES NOT REQUIRE A COST PROGRAM.

7900 - Operation of Plant - Consists of activities concerned with keeping the physical plant open and ready for use. Major components of this function are utilities, including phone service, custodial costs, and insurance costs associated with school buildings. Including cleaning, disinfecting, moving furniture, routine maintenane of grounds and heating, ventilation and air conditioning systems, proviing school crossing guards, security and other such activities that are performed on a daily, weekly, monthly or seasonal basis. Operation of plant does not encompass repairs and replacements of facilities and equipment. Tasks of custodians should be charfed to the function, unless they can be coded appropriately to another function.  FUNCTION 7900 DOES NOT REQUIRE A COST PROGRAM.

8100 - Maintenance of Plant - Consists of activities that are concerned with keeping the grounds, buildings, and equipment at an acceptable level of efficiency through repairs or preventive maintenance. NOTE: Equipment repair services which are direct cost of specific programs with the FEFP shall be charged to the function of Instruction when the amount of such services is material in relation to the cost of the programs. Equipment repair services rendered for the functions of Transportation and Food services are to be charged to these functions. Routine maintenance of audiovisual equipment should be charged to Function 6200, Instruction Media Services.  All other equipment repairs may be charged to Function 8100.  If the maintenance labor force is used to construct facilities, the cost should be reclassified to Function 7400. FUNCTION 8100 DOES NOT REQUIRE A COST PROGRAM.

8200 - Administrative Technology Services - Activities concerned with supporting the school district's information technology systems, including supporting administrative networks, maintaining administrative information systems and processing data for administrative and managerial purposes.  These activites include expenditures for internal technology support, as well as support provided by external vendors using operationg funds.  These activities include costs associated with the administration and supervision of technology personnel, systems plannign and analysis, systems application development, systems operations, network support services, hardware maintenance and support services, and other technology-related administrative costs.

9100 - Community Services - Community Services consist of those activities that are not related to providing education for students in a school system. These include services provided by the school system for the community as a whole or some segment of the community, such as community recreation programs, civic activities, public libraries, programs of custody and care of children, financial aid and community welfare activities  This function does not include instructional programs.  Fee-supported instructional programs should be coded to Funciton 5500. FUNCTION 9100 DOES REQUIRE A COST PROGRAM NUMBER, THE NUMBER 15 402. SEE 9.1.3.

9200 - Debt Services - To record expenditures related to the issuance and retirement of debt, including issuance fees, principal and interest payments, and other debt-related expenditures.
    9299- Issuance Discounts and Payments to Escrow Agent - To record other financing uses associated with the original issuance and refunding of debt.

9700 - Transfers- Nonreciprocal interfund activity represented by disbursement of cash or goods from one fund within the school district to another fund without an equivalent return and without a requirement for repayment.

9900 - Proprietary and Fiduciary Expenses- To record the operatin and nonoperating expenses of teh enterprise and internal service proprietary funds and investment trust, private-purpose trust, pension trust and agency fiduciary funds.

2 OBJECTS. Object means the service or commodity obtained as the result of a specific expenditure. Eight major Object categories are Identified: (1) Salaries, (2) Employee Benefits, (3) Purchased Services, (4) Energy Services, (5) Materials and Supplies, (6) Capital outlay, (7) Other Expenses (8) Transfers. These broad categories are subdivided for more detailed information about object of expenditures. Unless specifically listed, the FDOE does not require diret coding of the third character of object codes.  Although specified herin, the second character in the salaries object codes is not required., but is available for school districts' consideration.  The optinal thrid characters of the 100, 200 and 600 object codes are provided in FDOE "Redbook".

 The following are definitions of the more commonly used subcategories for coding purchases:

310 - Professional and Technical Services. Services which by their nature can be performed only by persons with specialized skills and knowledge which are acquired through intensive academic preparation. Included are the services of architects, engineers, auditors, lawyers, consultants, accountants, etc.
33X  Costs for transportation, meals, hotels, registration fees and other expenditures associated with traveling on business for the distrcit school board.  Per diem payments in lieu of reimbursement for subsistence (room and board) are reported as travel expenditures.  Also included is student travel authorized by the district school board, including student admission fees on field trips.  See object 730, Dues and Fees, for other student fees not considered travel.
    331 - In County Travel.
    332 - Out of County Travel.
350 - Repairs and Maintenance. Expenditures for repairs and maintenance services not provided directly by District School personnel. This Includes contracts and agreements covering the upkeep of grounds, buildings, and equipment. NOTE: Equipment repair services which are direct costs of specific programs within the FEFP shall be charged to the function of instruction (5000).
    359- Technology-Related Repairs and Maintenance. 
36x - Rentals. Expenditures for leasing or renting land, buildings, films and equipment for both temporary and long range use. This object should be used for the transporation by chartered buses or other vehicles not owned and operated by the school district.  Reimbursements between funds for field trips with school distirct personnel should be coded to the appropriate object, included salaries, benefits and fuel.  This object code includes annual fees charged for support and maintenance of software, annual software licenses or subscription, annual access fees for electronic devices and fees for broadcast rights.  See object 69x, computer software, for software licensure arrangements.  Pyaments on capital leases are not recorded in this account, but are recorded as s reduction of principal and the recognition of expendiures.
    369 - Technolog-Related Rentals - Expenditures for computer and related equipment rentals, licesnses and fees for Internet research subscriptions.
37x -Communications - Expenditures to provide telephone services, cellular phone service and postage for the school district.   Telephone service should be charge to function 7900.  Other communications costs should be identified with appropriate funcitons.
     373- Telephone Installation and Repair
     374- Postage
    379- Telephone and other data communication services (including cellular services)
38x - Public Utility Services other than Energy Services - Example: water, sewage, and gargabe collection
    383 - Water. Expenditures for water at a school center.
    384 - Sewage. Expenditures for sewage disposal and treatment at a school cost center. To Include the costs of supplies and contracted operation at schools with treatment plants.
    385  - Garbage Removal. Expenditures for garbage removal at a school cost center.
    388 - Utility Installation and repair
 390 - Other Purchased Services -  Expenditures for all other purchased services not included above, such as, printing, binding, reproduction, pest control, and other nonprofessional purchased services.
    391- Subaward under subagreements - first $25,000 -
    392 - Subaward under subagreement - in excess of $25,000
    393 - Distributions to Charter Schools - For cash distributions to charter schools.  The district should communicate the administrative fees withheld pursuant to section 1002.33(20), FL Statute, to the charter school for inclusion in revenues and expenditures.     The district should also provide the charter school a list of items paid on behalf of the charter school that are reported under other functions and objects for inclusion in revenues and expenditures for the charter school.
    399- Other Technology-Related Purchased Serivces - Expenditures for all other technology-related purchased services not included above.
40x - Engery Services - Expenditures for the various types of energy used by the school district should be classed as follows
    41X- Natural Gas
        411- Natural Gas - Natural gas used in educational plat facilities.
        412 - Compressed Natural gas- Natural gas used for student transportation.
    42X - Bottled Gas.
        421 - Bottled Gas - Bottled gas used in educational plant facilities.
        422 - Liquefied Petroleum Gas - Liquefied petroleum gas used for student transportaion.
    430 - Electricty
    440 - Heating Oil
    450 - Gasoline
    460 - Diesel Fuel
    490 - Other Energy Services
5xx - Materials and Supplies - Amounts paid for items of an expendable nature that are consumed, worn out or deteriorated in use, or items that lose their identity through fabrication or incorporation into different or more complex units or substances.
    510 - Supplies. Expenditures for consumable supplies for the operation of the school system, including freight. Included are expenditures for instructional, custodial, maintenance supplies.
        515 - Meals for HS/VPK
        519 - Technology-Related Supplies - Expenditures for supplies used for technology-related purposes, such as flash drives and other supply items not reported in subobjects 644, 649, or 692.
    520 - Textbooks - Expenditures for textbooks furnished free by districts, including freight(section 1006.40, F.S.). This category also includes the costs of electronic media (e-books), workbooks, textbook binding or repair, and text related materials.
        529 - Technology-Related Textbooks - Expenditures for electronic textbooks.
     530 - Periodicals - Expenditures for periodicals and newspapers. A periodical is any publication (paper or electronic) appearing at a regular intervals of less than an year and continuing for an indefinite period.
        539 - Technology-Related Periodicals - Expenditures for electronic periodicals.
610- Libarary Books - Expenditures for regualr or incidental purchases of school library books (hard copy or electronic) available for general use by students, including any reference books, even though such reference books may be used solely in the classroom.  Cost of freight for school library books are included.
62x - Audio-Visual Materials -  Expenditures for materials such as recordings, exhibits, charts, maps, and globes, regardless of cost, are charged to this account.
    621- Capitalized Audiovisual Materials - item over $999.49
    622- Noncapitalized Audiovisual Materials - item under $999.50
64x - New Furniture, Fixtures and Equipment. Under this group of accounts are recorded expenditures for initial or additional items of equipment such as, furniture, furnishings and machinery that are not an integral part of the building or building service.
    641 - Capitalized Furniture, Fixture, and Equipment - over $999.49
    642 - Noncapitalized Furniture, Fixtures and Equiopment - under $999.50.
    643 - Capitalized Computer Equipment - over $999.49
    644- Noncapitalized Computer Equipment - under $999.50
    648 -  Technology-Related Capitalized Furniture, Fixtures and Equiopment - over $999.49
    649 - Technology-Related Noncapitalzied Furniture, Fixtures and Equipment - under $999.50
730 - Dues and Fees. Expenditures for dues and fees includes dues in professional organizations as determined by School Board Policy and Procedures.

PROGRAM - The Florida Education Finance Act of 1973 requited program cost accounting and reporting. on a, school-by-school basis. The law requires that program accounting include at least the programs for which equivalent (FTE) students are counted. These programs are grouped into Four broad program categories: The Basic Program (Function 5100), Exceptional Student Programs(Function 5200), Vocational/Technical Program (Function 5300) and Adult General Education Program (Function 5400). As you can notice all of these functions begin with the number 115". Only functions beginning with a 11511 require program numbers. Also the first number of the three digit program number must of the series the second number in the Function. (i.e. Function 5300 requires a program number and this program number ,must begin with a 113", such as, 302. The encumberan6e computer program monitors compliance with the Function/Program number relationship and will not allow a purchase order or a warehouse requisition to process without the proper relationship. The computer error flag for an improper or missing program is "INVALID OR BLANK COST PROGRAM." Basic Programs (Function 5100) .101 K-3 102 4-9 103 10-12 104 Alternative Exceptional Students (Function 5200) 201 Educable Mentally Handicapped 202 Trainable Mentally Handicapped 203 Physically Handicapped 204 Physical/Occupational Therapy Part Time 205 Speech and Hearing Therapy Part Time 206 Deaf '207 Visually Handicapped Part Time 208 Visually Handicapped 209 Emotionally Disturbed Part Time 210 Emotionally Disturbed 211 Specific Learning Disability Part Time 212 Specific Learning Disability 213 Gifted Part Time 214 Hospital and Homebound Part Time 215 Profoundly Handicapped Vocational Education (Function 5300) 301 Agriculture 302 Office 303 Distributive 304 Diversified 305 Health 306 Public Service 307 Home Economics 308 Technical, Trade and Industrial 309 Exploratory 310 Vocational )Handicapped 311 individualized Manpower Training System 331 Adult Agriculture 332 Adult Office 333 Adult Distributive 334 Adult Diversified 335 Adult Health 336 Adult Public Service 337 Adult Home Economics 338 Adult Technical, Trade and Industrial 339 Adult Vocational Handicapped 340 Adult Individualized Manpower Training Adult General (Function 5400 and 9100) 401 Adult Basic Education and High School 402 Adult Community School

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