Utah Admin. Code R990-100-15 - Purchasing, Receiving and Accounts Payable

(1) An eligible entity shall develop and have approved procedures for handling purchasing, receiving, and accounts payable that comply with 45 CFR Part 75 . In the absence of a local procedure, the state procedure shall be followed. These procedures shall include:

(a) Pre-numbered purchase orders and vouchers for any items of cost and expense.

(b) Procedures to insure procurement at competitive prices.

(c) Receiving reports to control the receipt of merchandise.

(d) Effective review following prescribed procedures for program coding, pricing and extending vendors' invoices.

(e) Invoices matched with purchase orders and receiving reports.

(f) Adequate controls, such as checklists for statement - closing procedures to insure that open invoices and uninvolved amounts for goods and services are properly accrued or recorded in the books or controlled through worksheet entries.

(g) Adequate segregation of duties in that different individuals are responsible for:

(i) Purchase;

(ii) Receipt of merchandise or services; and

(iii) Voucher approval.

(2) A list of anticipated equipment purchases must accompany the application for funding. Purchases over $1,000 must receive written state approval.

Notes

Utah Admin. Code R990-100-15

Amended by Utah State Bulletin Number 2020-02, effective 12/23/2019