RECEIVING PROCEDURE MATRIX

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					RECEIVING GUIDELINES MATRIX                                       (WEB VERSION)
Merchandise is…                      Central Receiving Department / Fiscal Office                                        Requisitioning Department                                 Accounts Payable

Purpose:        The purpose of this matrix is to provide guidance to those personnel involved with receiving or accepting goods and materials on behalf of the Maricopa Community College District. Best
                business practices support that receiving be completed through a centralized function and location. Such guidance helps ensure that the following “Key Control Objectives” and “Process
                Attributes” are achieved.

                       Goods are purchased only with proper authorization.
                           o Goods compared to purchase orders or other purchase authorization before acceptance.
                           o Unmatched receivers investigated; Unauthorized items identified for return to vendor.
                           o Receipts under blanket purchase orders monitored; Quantities exceeding authorized total returned to vendor.

                       Goods received are recorded correctly as to account, amount, and period.
                           o Goods counted, inspected and compared to packing slips before acceptance.
                           o Receiving reports issued by receiving/ inspection department in pre-numbered order.
                           o Receiving documentation, purchase order, and invoice matched before recording liability.

This matrix serves to provide guidelines in which the order of steps completed may vary depending on college and circumstances.

Goods POs/LPOs – Non-Capital
   Non-capital and delivered to        Inspect for proper addressing before acceptance.                                   Sign original supporting documentation (packing           If invoice received
    Central Receiving Department.       Inspect for proper number of packages agrees to delivery document before            slip/invoice) or Delivery Log Sheet indicating             directly from vendor, it is
                                         acceptance.                                                                         physical receipt of goods within department.               entered into CFS and
                                        Inspect for obvious damage before acceptance.                                      Inspect merchandise for quality and concealed              maintained in A/P
                                        Agree supporting documentation (packing slip/invoice) to existing PO/LPO.           damage.                                                    Department awaiting on-
                                        Receive merchandise on-line in CFS.                                                Notify vendor and/or Central Receiving                     line receiving.
                                        Deliver merchandise to Requisitioning Department. Obtain signature from             Department, as appropriate, of concealed damage,
                                         Requisitioning Department on original supporting documentation (packing             overshipments, or merchandise received but not            Pay vendor upon 3-way
                                         slip/invoice) or Delivery Log Sheet.                                                ordered.                                                   match of on-line PO,
                                        Make copy(ies) of signed packing slip/invoice (Central Receiving Department &                                                                  Invoice, and on-line
                                         Requisitioning Department).                                                                                                                    Receiver.
                                        If invoice enclosed with shipment, forward original to Accounts Payable.
                                         Maintain original packing slip with hard-copy PO/LPO.




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RECEIVING GUIDELINES MATRIX                                              (WEB VERSION)
Merchandise is…                        Central Receiving Department / Fiscal Office                                             Requisitioning Department                                  Accounts Payable

   Non-capital and delivered to              Inspect packages for obvious damage.                                             (IMPORTANT – If merchandise is delivered to                    If invoice received
    Requisitioning Department or              Obtain signed supporting documentation (original packing slip/ invoice) from     Requisitioning Department or picked up from vendor,             directly from vendor, it is
    picked up from vendor.                     Requisitioning Department. Make copy for Central Receiving Department.           immediately notify Central Receiving Department/                entered into CFS and
                                              Receive merchandise on-line in CFS.                                              Fiscal Office for processing/ guidance before opening           maintained in A/P
(IMPORTANT – It is recommended                If invoice enclosed with shipment, forward original to Accounts Payable.         packages.)                                                      Department awaiting on-
that merchandise be delivered                                                                                                                                                                   line receiving.
directly to Central Receiving for                                                                                               Once Central Receiving Department/ Fiscal Office
processing.)                                                                                                                    has completed processing/ provided guidance:                   Pay vendor upon 3-way
                                                                                                                                 Inspect merchandise for quality and concealed                 match of on-line PO,
                                                                                                                                    damage.                                                     Invoice, and on-line
                                                                                                                                 Notify vendor and/or Central Receiving                        Receiver.
                                                                                                                                    Department of concealed damage, overshipments,
                                                                                                                                    or merchandise received but not ordered..



Goods POs – Capital
   Capital and delivered to Central           Inspect for proper addressing before acceptance.                                   Sign original supporting documentation (packing            If invoice received
    Receiving Department.                      Inspect for proper number of packages agrees to delivery document before            slip/invoice) or Delivery Log Sheet indicating              directly from vendor, it is
                                                acceptance.                                                                         physical receipt of goods within department.                entered into CFS and
                                               Inspect for obvious damage before acceptance.                                      Inspect merchandise for quality and concealed               maintained in A/P
                                               Agree supporting documentation (packing slip/invoice) to existing PO.               damage.                                                     Department awaiting on-
                                               Receive merchandise on-line in CFS.                                                Notify vendor and/or Central Receiving                      line receiving.
                                               Tag capital asset items with appropriate tag depending upon dollar value and        Department, as appropriate, of concealed damage,
                                                asset type.                                                                         overshipments, or merchandise received but not             Pay vendor upon 3-way
                                               Log capital asset items into a Capital Tags Log including: Tag #, PO #,             ordered.                                                    match of on-line PO,
                                                Description, Serial #, Date, Location. (optional)                                                                                               Invoice, and on-line
                                               Deliver merchandise to Requisitioning Department. Obtain signature from                                                                         Receiver.
                                                Requisitioning Department on original supporting documentation (packing
                                                slip/invoice) or Delivery Log Sheet.
                                               Make copy(ies) of signed packing slip/invoice (Central Receiving Department &
                                                Requisitioning Department, ).
                                               If invoice enclosed with shipment, forward original to Accounts Payable.
                                                Maintain original packing slip with hard-copy PO.




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RECEIVING GUIDELINES MATRIX                                           (WEB VERSION)
Merchandise is…                          Central Receiving Department / Fiscal Office                                       Requisitioning Department                                  Accounts Payable

   Capital and delivered to                Inspect packages for obvious damage.                                           (IMPORTANT – If merchandise is delivered to                    If invoice received
    Requisitioning Department or            Obtain signed supporting documentation (original packing slip/ invoice) from   Requisitioning Department or picked up from vendor,             directly from vendor, it is
    picked up from vendor.                   Requisitioning Department. Make copy for Central Receiving Department.         immediately notify Central Receiving Department/                entered into CFS and
                                            Receive merchandise on-line in CFS.                                            Fiscal Office for processing/ guidance before opening           maintained in A/P
(IMPORTANT – It is recommended              Tag capital asset items with appropriate tag depending upon dollar value and   packages.)                                                      Department awaiting on-
that merchandise be delivered directly       asset type.                                                                                                                                    line receiving.
to Central Receiving for processing.)       Log capital asset items into a Capital Tags Log including: Tag #, PO #,        Once Central Receiving Department/ Fiscal Office
                                             Description, Serial #, Date, Location. (optional)                              has completed processing/ provided guidance:                   Pay vendor upon 3-way
                                            If invoice enclosed with shipment, forward original to Accounts Payable.        Inspect merchandise for quality and concealed                 match of on-line PO,
                                                                                                                                damage.                                                     Invoice, and on-line
                                                                                                                             Notify vendor and/or Central Receiving                        Receiver.
                                                                                                                                Department of concealed damage, overshipments,
                                                                                                                                or merchandise received but not ordered.




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RECEIVING GUIDELINES MATRIX                                      (WEB VERSION)
Merchandise is…                     Central Receiving Department / Fiscal Office                                          Requisitioning Department                                 Accounts Payable

Blanket POs – Non-Capital ONLY
Capital items purchased with a Blanket PO cannot be received and will be treated as an unauthorized purchase. Such capital items will be rejected for return to vendor.
   Non-capital and delivered to       Inspect for proper addressing before acceptance.                                     Sign original supporting documentation (packing           If invoice received
    Central Receiving Department.      Inspect for proper number of packages agrees to delivery document before              slip/invoice) or Delivery Log Sheet indicating             directly from vendor, it is
                                        acceptance.                                                                           physical receipt of goods within department.               entered into CFS and then
                                       Inspect for obvious damage before acceptance.                                        Inspect merchandise for quality and concealed              forwarded to Central
                                       Agree supporting documentation (packing slip/invoice) to existing PO/LPO.             damage.                                                    Receiving / Fiscal Office
                                       Deliver merchandise to Requisitioning Department. Obtain signature from              Notify vendor and/or Central Receiving                     for approval processing.
                                        Requisitioning Department on original supporting documentation (packing               Department, as appropriate, of concealed damage,
                                        slip/invoice) or Delivery Log Sheet.                                                  overshipments, or merchandise received but not            Pay vendor upon 3-way
                                                                                                                              ordered.                                                   match of on-line PO,
                                    If Invoice received directly from vendor:                                                Ensure “Ok-to-Pay” signature is provided on                Invoice, and “Ok-toPay”
                                     Ensure “Ok-to-Pay” signature is obtained on invoice (Dept Supervisor,                   invoice or included within e-mail response.                e-mail or approval
                                         Requisitioner, or Receiving Agent). (Varies by college who completes.)               (Varies by college who completes)                          signature.
                                     Make copies of signed original invoice (Central Receiving Department &
                                         Requisitioning Department).
                                     Forward signed original invoice to Accounts Payable.
                                     Review for appropriate purchase including determination of possible improper
                                         capital purchase.

                                    If Invoice received directly from Accounts Payable:
                                     Ensure “Ok-to-Pay” signature is obtained on invoice or included within e-mail
                                         response. (Dept Supervisor, Requisitioner, or Receiving Agent). (Varies by
                                         college who completes. Some colleges respond with “Ok-to-Pay” via e-mail and
                                         do not return invoice to AP )
                                     Make copies of signed original invoice (Central Receiving Department &
                                         Requisitioning Department).
                                     E-mail “Ok-to-Pay” or return signed original invoice to Accounts Payable. (Varies
                                         by college who completes.)
                                     Review for appropriate purchase including determination of possible improper
                                         capital purchase.




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RECEIVING GUIDELINES MATRIX                                      (WEB VERSION)
Merchandise is…                     Central Receiving Department / Fiscal Office                                          Requisitioning Department                                  Accounts Payable

   Non-capital and delivered to       Inspect packages for obvious damage.                                              (IMPORTANT – If merchandise is delivered to                    If invoice received
    Requisitioning Department or       Obtain signed original supporting documentation (invoice or PO/LPO) from          Requisitioning Department or picked up from vendor,             directly from vendor, it is
    picked up from vendor.              Requisitioning Department and agree to existing PO/LPO in CFS.                    immediately notify Central Receiving Department/                entered into CFS and then
                                                                                                                          Fiscal Office for processing/ guidance before opening           forwarded to Central
(IMPORTANT – It is recommended      If Invoice received directly from Requisitioning Department:                          packages.)                                                      Receiving / Fiscal Office
that merchandise be delivered        Ensure “Ok-to-Pay” signature is obtained on invoice (Dept Supervisor,                                                                               for approval processing.
directly to Central Receiving for        Requisitioner, or Receiving Agent). (Varies by college who completes)            Once Central Receiving Department/ Fiscal Office
processing.)                         Make copy of signed original invoice (Central Receiving Department).                has completed processing/ provided guidance:                   Pay vendor upon 3-way
                                     Forward signed original invoice to Accounts Payable.                                                                                                match of on-line PO,
                                     Review for appropriate purchase including determination of possible improper           Inspect merchandise for quality and concealed               Invoice, and “Ok-to-Pay”
                                         capital purchase.                                                                    damage.                                                     e-mail or approval
                                                                                                                             Notify vendor and/or Central Receiving                      signature.
                                    If Invoice received directly from Accounts Payable:                                       Department, as appropriate, of concealed damage,
                                     Ensure “Ok-to-Pay” signature is obtained on invoice or included within e-mail           overshipments, or merchandise received but not
                                         response. (Dept Supervisor, Requisitioner or Receiving Agent). (Varies by            ordered.
                                         college who completes. Some colleges respond with “Ok-to-Pay” via e-mail and
                                         do not return invoice to AP )
                                     Make copies of signed original invoice (Central Receiving Department &
                                         Requisitioning Department).
                                     E-mail “Ok-to-Pay” or return signed original invoice to Accounts Payable. (Varies
                                         by college who completes.)
                                     Review for appropriate purchase including determination of possible improper
                                         capital purchase.




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RECEIVING GUIDELINES MATRIX                                         (WEB VERSION)
Merchandise is…                         Central Receiving Department / Fiscal Office                                          Requisitioning Department      Accounts Payable

Non-Requisitioned Items
Merchandise that cannot be matched to an LPO, PO, or Blanket PO cannot be received and will be treated as an unauthorized purchase. Such items will be rejected for return to
vendor.
   Non-capital or capital and             Inspect for proper addressing before acceptance.
    delivered to Central Receiving         Inspect for proper number of packages agrees to delivery document before
    Department.                             acceptance.
                                           Inspect for obvious damage before acceptance.
                                           Cannot agree supporting documentation (packing slip/invoice) to existing
                                            PO/LPO.
                                           Contact vendor or addressee for possible PO/LPO #.
                                           Without PO/LPO #, complete Return Merchandise Authorization or obtain
                                            delivery company call tag.

   Public Donations – Property         (IMPORTANT - No public donation may be received in custodial status, pending
    (Furniture, Fixtures or             possible acceptance).
    Equipment) delivered to Central      Inspect for proper addressing before acceptance.
    Receiving Department,                Inspect for proper number of packages agrees to delivery document before
    Requisitioning Department, or           acceptance.
    picked up from vendor.               Inspect for obvious damage before acceptance.
                                         Cannot agree supporting documentation to existing PO/LPO.
                                         Contact vendor or addressee and determine items are a public donation to the
                                            MCCCD.
                                         Refer to Fiscal Office or Capital Asset Accounting for public donation guidance.
                                            (See “Equipment Donation Procedures.”)
                                         Ensure “Acceptance of Donated Property” form fully completed.

   Gifts and Gratuities delivered to   (IMPORTANT - The acceptance of gifts and gratuities of value from outside
    Central Receiving Department,       interests such as vendors is illegal. If in receipt of LIMITED VALUE customary
    Requisitioning Department, or       items (e.g. imprinted pens, candy) contact the Purchasing Department for guidance.)
    picked up from vendor.

   Personal Deliveries delivered to    (IMPORTANT - It is recommended that personal deliveries not be scheduled for
    Central Receiving Department.       delivery at your workplace location. MCCCD cannot be held responsible for
                                        personal items delivered to workplace locations.)


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