2. Official orders shall be processed in accordance with order book invoices and payments - procedure and guidance. (attached).

Transcription

1 FORUM HOUSING ASSOCIATION Forum Housing Association is fully committed to all principles of Equality and Diversity and takes an approach which recognises the importance of the nine Protected Characteristics covered by the Equality Act (Age, Disability, Gender Reassignment, Pregnancy and Maternity, Race, Religion or Belief, Marriage and Civil Partnership, Sex, Sexual Orientation). As a demonstration of our commitment, this policy and procedure has had an Equality Impact Assessment undertaken on it to ensure we offer a service and employment that is inclusive for all. ORDERING OF GOODS AND SERVICES POLICY The Association will in the ordering of goods and services seek to ensure value for money and quality goods and service, and ensure its compliance with the Standing Orders and Financial Regulations, finance policy and delegated financial authorities. PROCEDURE 1. No officer shall make any commitment for incurring expenditure unless satisfied that it is covered by an approved budget or specific financial provision. 2. Official orders shall be processed in accordance with order book invoices and payments - procedure and guidance. (attached). 3. Official orders must be issued for all goods and services with the exception of recurring gas and electricity purchase insurance rent and rates telephone charges petty cash purchases any other exceptions approved by the Chief Executive Finance Officers will maintain a full analysis of all these payments. 4. Verbal or Facsimile orders must only be given in extreme emergency and must quote the number of the Official Order to be used. These must be confirmed by completion of the Official Order which must be boldly endorsed CONFIRMATION OF VERBAL/FAX ORDER. Top (white) copies of Official Orders should be sent to suppliers as confirmation and the first (green) copy should be sent to the Finance office. 1 of 6

2 5. All orders must be on Official Order Forms and signed by those on the authority list. copies must be forwarded, immediately, to the Finance office Second copy (yellow) orders are to be retained in the order book. any cancelled or deleted orders must be retained in the original location in the order book and all 3 copies boldly endorsed. (CANCELLED). 6. Officers should ensure that all purchases are effected through the most economic and practical means and making use of central purchasing arrangements where available. In particular, at least 3 competitive tenders or quotations shall, wherever practicable, be obtained for the supply of any article or the carrying out of any work provided that any purchase under 100 has been authorised by a Service Manager (project purchase) or a member of the Estate Services team in accordance with their tasks and duties where the estimated value of goods or work is between this may be authorised by the Estate Services staff without formal quotation, but orders must be signed by the Estate Services Manager or Head of Service (Estates and Risk Management) where the estimated value of goods or services is between 500-2,000, then quotes in writing will be required, but 3 verbal/catalogue quotes will be obtained as a minimum. where the estimated value of goods or services is valued between 2,000-5,000, 3 quotes must be obtained in writing. where the estimated value of goods or services is over 5,000 the Association s tender procedures will be utilised. 7. Goods and services should be checked on receipt or completion and the delivery note or other record signed by the person receiving the goods. Any discrepancy must be notified immediately, in writing, to the supplier, with a copy to the Finance Officer. 8. Invoices received initially, (by whomever) must be immediately passed to and recorded by the Finance office. Where a discount is offered for prompt payment this must be highlighted. The Finance office will ensure maximisation of discounts. 9. Officers receiving invoices for certification must be aware of the Association s commitment to payment of suppliers within the designated timescales and ensure return of certified invoices to the Finance office within their designated timescales. 10. Payments will not be made against statements. 11. Duplicate invoices should be endorsed with an explanation of why the original is not available and the Head of Finance and Performance or Finance Manager or Director of Housing and Business Development or Head of Service (Estates and Risk Management) must certify this before payment. 2 of 6

3 12. The order book copy (yellow) of any official order for which an invoice is received must be marked with the amount of the invoice, invoice number and date returned to the Finance office for payment. When authorised for payment the bottom right-hand corner of the yellow copy should be removed. 13. Authorised officers must not certify items relating to orders originated by them or payments to themselves. 14. Orders for goods or services between 500 and 2,000 will require authorisation by Heads of Service. Orders of goods and services between 2,000-5,000 will require authorisation by the Head of Finance and Performance, Director of Human Resources and Corporate Services, Director of Housing and Business Development or Chief Executive. Orders over 5,000 will require authorisation by a designated member of the Board except when the Board or a delegated Committee has made specific provision or budget, however such orders will require authorisation by the Chief Executive. Breaches, omissions or errors in accordance with this policy shall be reported to the Chief Executive who will bring a report on such matters to the Risk and Audit Committee. 3 of 6

4 ORDER BOOK - INVOICES AND PAYMENTS - Procedure and Guidance 1. a) To make an order in writing, fully complete the order form and send:- i. White to Supplier ii. Green to Finance b) To make a telephone order, quote the next order number in the book and fill out an order form. Mark the order and copies CONFIRMATION OF TELEPHONE ORDER. Send White and Green to Finance. 2. Retain Yellow in your order book. 3. Finance will keep a file of unpaid orders. 4. When invoice is received, Finance will:- i. attach Green Order and check for any major differences ii. attach Yellow Verification slip or green stamp and complete:- Code Amount Posted by/date Date sent to project iii. Send papers to the originating project 5. Project staff will verify the invoice by: i. Signing the works done/goods received ) ii. Invoice checked/authorised for payment )have to be different officers iii. Write date invoice returned to Finance 6. Send invoice and attached papers back to Finance for payment. 7. Finance will:- i. Check that procedures have been followed ii. Prepare cheque/bacs payments iii. Issue payment iv. File paid invoices 8. It is a requirement for audit purposes that different officers sign: - i. The order ii. The invoice checked/authorised for payment box iii. The cheque 9. A list of authorised signatories and the extent of their authority will be issued to all Service Managers. 4 of 6

5 10. Checks i. Signatories are within scope of authority ii. Signatories are verified iii. Unpaid orders are followed up: - Outstanding in copy order file Outstanding in order book iv. Invoice matches order v. Arithmetic vi. Goods or service match order and invoice 11. Any discrepancies return to Finance with written advice. This policy will be reviewed on at least a 3 year cycle, or sooner as directed. Date of next review May Staff non-compliance with this policy may result in disciplinary proceedings. 5 of 6

6 A list of authority Name Title Level of Authority Level of Authority Level of Authority Sign Orders Authorise Invoices Sign Cheques Christine Ann Allen Chief Executive Yes Yes Yes Debra Anne Thompson Director of Human Resources Yes Yes Yes Corporate Services Patrick Smith Director of Housing and Business Yes Yes Yes Development Michelle Dibbert-White Head of Finance and Performance Yes Yes Yes Gary Chwalko Head of Service (Policy Yes Yes No Implementation and Systems Review) Andrew Prince Head of Service (Estates and Risk Yes Yes No Management) Kate Shone Head of Service (Business Yes Yes No Development and Innovation) Susan Barker Service Manager Yes Yes No John Marsland Service Manager Yes Yes No Claire Skillen Service Manager Yes Yes No Viv Connor Service Manager Yes Yes No Anne Harris Service Manager Yes Yes No Ann Kinsella Service Manager Yes Yes No Steve Fogg Service Manager Yes Yes No Gary Menzies Service Manager (Design & Yes Yes No Production) Elsie Ballard Estate Services Manager Yes Yes No Alison Jones Business Support Assistant Yes No No Do Robinson Business Support Assistant Yes No No Georgina Dulhanty Business Support Assistant Yes No No Claire Griffiths Human Resources Officer Yes No No Heather Parry Human Resources Manager Yes No No Michael Pooley Finance Officer Yes Yes Yes Vicky Bakewell Finance Manager Yes Yes Yes Louise Hood Finance Assistant Yes No No Paul Roberts Finance Assistant Yes No No 6 of 6