Purchasing Handbook DANBURY ISD PURCHASING HANDBOOK

DANBURY ISD PURCHASING HANDBOOK 1

TABLE OF CONTENTS GENERAL INTRODUCTION... 3 PURCHASING AUTHORITY... 3 CATEGORIES OF PROCUREMENT... 4 EXCEPTIONS FOR SOLE SOURCE ITEMS... 4 APPROPRIATE PROCEDURES FOR A PURCHASE ORDER... 6 SAMPLE PURCHASE REQUISITION FORM... 7 CHANGES TO PURCHASE ORDERS... 8 RECEIVING PROCEDURES... 8 AUTHORIZED BUDGET PERIODS... 9 REQUEST FOR DIRECT PAYMENT... 9 TRAVEL VOUCHER AND MISCELLANEOUS REIMBURSEMENT FORM... 10 TRAVEL REGULATIONS... 12 GIFTS AND GRATUITIES... 13 PURCHASING OPTIONS... 15 2

GENERAL INTRODUCTION Purpose: The purpose of this manual is to provide information to all schools and departments regarding the Purchasing Policies and Procedures of Danbury ISD. General Objective: The Business Office is responsible for establishing an environment that provides a competitive opportunity for all vendors in providing the goods and services needed by the District; minimizing the administrative costs of procurement, while providing the materials, equipment, and services needed by the schools and departments from the right supplier, at the right quality, at the right price, at the right time. Responsibility: It is the responsibility of all DISD employees involved in any aspect of the purchasing function to be familiar with these policies and procedures. The employees are to follow them in the execution of day-to-day business and to report any violations to their immediate supervisor. The Business Office is primarily responsible for compliance with these procedures. PURCHASING AUTHORITY Authority for Procurement: The Board of Trustees has authorized the Superintendent or his designee the authority to make budgeted purchases unless state law or Board policy requires the Board to make or approve a purchase. Board Policy states that all policies, procedures, and practices for procurement will follow the applicable laws of the State of Texas as prescribed in the Texas Education Code Statutes, Texas Attorney General Opinions, Vernon s Annotated Texas Statutes, federal regulations and other applicable sources. General Responsibilities: Purchasing services begin when a department determines a need for goods or services and ends when that need is met. The Business Office provides support to the schools and departments by providing for the acquisition of the goods or services needed. These acquisitions are monitored by or handled by the Business Office to ensure compliance with all applicable statutory and legal requirements, Danbury ISD Board Policy, good purchasing practices, and adherence to the ethical standards advocated by the Texas Association of School Business Officials. Responsibility of Schools and Departments: Schools and departments are encouraged to utilize planning activities for anticipated needs. Lead times for the Business Office and the vendors must be considered. Items requiring Board action must be formally placed on the agenda. Principals and department heads are responsible for the funds under their control. It is the responsibility of this manager to track available funds and to not exceed the allocated budget in any category. Requests for additional funding or transfers from one budget category to another must be directed to the Director of Business Services. Unauthorized Purchases: Budget managers (principals and department heads) may only authorize expenditure of appropriated funds. The state requires that a school district operate under an encumbrance accounting system. In simple terms, this means that no one has the authority to spend district funds unless the funds have been allocated for this purpose. This is the function of 3

the Danbury ISD purchasing system. Requisitions encumber the funds to be used for the acquisition of goods or services. It is important that a purchase order be issued before the acquisition is made. All purchase commitments shall be made by the Business Office on a properly drawn and issued purchase order. Orders placed without a properly drawn purchase order shall not be honored by the District. All District employees should note that acquisitions of goods or services that do not follow the established procedures are considered to be unauthorized and the person completing such a transaction may be held personally liable for the debt. CATEGORIES OF PROCUREMENT Introduction: State law requires that school districts consider all purchases in the aggregate for the current fiscal year. This means that the Business Office must consider the overall position of the District when reviewing purchases and is not allowed to consider school or department on its own. Procurement Levels: If the item or services needed are not currently covered in a Board awarded contract, the limits listed below will apply. LEVEL I - For purchases up to $1,000. These items will be handled in the most expeditious manner possible. Verbal quotes are acceptable. Order placement will be based on past experience considering price, quality, and delivery date. LEVEL II - $1,001 to $9,999. Schools and departments should obtain three quotes. Phone quotes may be documented and accepted. Actual order placement will be determined by the Business Office based on price, quality, product availability, past experience with the vendors, and other factors allowed by law. LEVEL III - $10,000 to $49,999. Requires three written quotes. Vendors responding to the published DISD Notice to Vendors must be included in the quoting process. Quotes may be faxed. Actual order placement will be determined by the Business Office based on price, quality, product availability, past experience with the vendors, and other factors allowed by law. Purchase exceeding $25,000 must be approved by the Board of Trustees. LEVEL IV - $50,000 or more - Will require that competitive procurement methods as defined by Texas Education Code 44.031 be utilized. A recommendation for award will be prepared by the Director of Business Services in conjunction with the requesting school or department for consideration by the Superintendent based on price, quality, product availability, past experience with the vendors, and other factors allowed by law. Award will be made by the Board based on the recommendation by the administrative staff and other factors that the Board may consider. The purchase contract must be authorized by Board action before the purchase order will be released. EXCEPTIONS FOR SOLE SOURCE ITEMS The District recognizes that there may be instances when sole source purchases must be made, but such purchases must be appropriately justified according to Education Code 44.031. The justification for such purchases must be in writing on the form that follows. 4

SOLE SOURCE JUSTIFICATION DOCUMENT Per Danbury ISD Purchasing Policy, this document is designed to assist departments in providing information necessary to process Requisitions to Purchase for a sole-source or proprietary purchase of goods or services. A sole source purchase may be made when there is clearly and legitimately a single source of supply. Please complete and forward to the Director of Business Services with your requisition. Submitting this document does not guarantee sole source approval. Vendor Name: Address: Phone Number: Is this vendor the manufacturer of the product or service? Yes No If no, is it available from more than one dealer? Yes No Identify the features or characteristics that are unique to the requested good(s), or if this is a service, identify the special and/or unique qualifications of the individual/company and the reason such qualifications are necessary. Briefly explain the need for the unique features or characteristics. (This explanation must address the critical importance of the unique features or characteristics as it applies to its intended use and/or purpose in your operation.) Identify all other sources whose good(s) or services have been reviewed and why they are unsatisfactory. (Attach any quotes/proposals received from other sources, if applicable) Your signature below assures that: 1. No employee/employer relationship exists. 2. The payment for the good(s) or service is within range of the current competitive market. 3. You certify that the above statements are true and correct and that no other material fact or consideration offered or given has influenced this recommendation for a sole-source or proprietary procurement. Submitted by: Printed/Typed Name Department Authorized Signature Date BUSINESS OFFICE APPROVAL: Signature Approval Date: 5

APPROPRIATE PROCEDURES FOR A PURCHASE ORDER A purchase order will be used to procure routine supplies and/or services. Examples include purchases of the following: office supplies, library books, furniture, equipment, maintenance supplies, computer software, repair parts, and athletic equipment. All preview orders must be submitted by a purchase order. District purchase order forms are considered a requisition until reviewed by the Business Office. Upon determination that items are correct, a purchase order number is assigned. After printing, they will be signed by the Superintendent and the Director of Business Services. The following items are checked before approval is given: 1. Proper campus or departmental approval 2. Valid account coding 3. Policy compliance 4. Notation of shipping charges Requisitions should originate at the campus or departmental level. Upon completion of review, the purchase order is approved for distribution according to the designation on the purchase order form. The original will be mailed or faxed to the vendor unless specific and clear instructions to the contrary are indicated. The originator is responsible for clearing the purchase order for payment when acceptable goods or services have been satisfactorily delivered. When an order has been completed and received, a copy of the purchase order must be signed and returned to the Business Office as soon as possible. Texas Government Code, Sec 2251.021 states: Except as provided by Subsection (b), a payment by a governmental entity under a contract executed on or after September 1, 1987, is overdue on the 31 st day after the later of: (1) the date the governmental entity receives the goods under the contract; (2) the date the performance of the service under the contract is completed; or (3) the date the governmental entity receives an invoice for the goods or service. All invoices shall be sent by the vendor to the Business Office. If a campus or department receives an invoice, it should be forwarded immediately to the Business Office. DO NOT HOLD INVOICES! Purchase orders for Wal-Mart will be valid for 10 days from issue date. Return receipt(s) to Business Office. Purchase orders must be properly filled out. Exact quantity of individual item ordered must be specified. Enter the unit of measure, description, and unit price. An accurate account number must be entered. Shipping/handling charges MUST be noted in the body of the purchase order. If no charges are applicable, make the notation of no shipping charges on the purchase order. Special instructions that pertain to the purchase order should be listed under remarks. Any questions regarding the status of a purchase order or a payment should be directed to the Business Office. 6

Sample Purchase Requisition Form Requisition Number Danbury Independent School District PURCHASE REQUISITION Department: Math Date: 7/29/2015 Campus: Danbury Elementary Content Subject: Math Ordered by: A Ter Vendor Name: 123 Math Company Fund: Address: 123 Street Vendor Phone #: 888-888-8888 City, State: Anytown TX 77777 Fax #: 777-777-7777 Quantity Unit/Measure Description Unit Price Amount 1 Times Tables $3.00 $3.00 6 Number Men $20.00 $120.00 1 Each Shipping/Handling $7.50 TOTAL $130.50 Please Check Appropriate Item: Special Instructions/Information: X Fax Mail Do Not Mail Coupon Code 12345 Return PO to Req. to order Confirmation PO only Must have by 4/1/2015 V. Requisition Approval (Signature required) Requestor s Signature: Supervisor s Signature: Accounting Approval: Superintendent s Signature: Date: Date: Date: Date: 7

CHANGES TO PURCHASE ORDERS Substitutions on Purchase Orders: The originator cannot authorize substitution of items specified on a purchase order. If a product needs to be substituted on the purchase order, a written request will be issued by the Business Office. Bid items may not be substituted, unless specific terms were written into the bid contract that allows for such. If a product is no longer in production or obsolete, then the competitive bid process will begin again. Cancellation/Modification of Purchase Orders: A purchase order confirms the existence of a contract between the District and the vendor. Consequently, it cannot be modified or canceled unilaterally. Any request to modify or cancel an order must be directed to the Business Office. If it becomes necessary to make any changes in the original purchase order, the requesting department should immediately send a written memo to the Business Office describing, in detail, the reasons for change. The Business Office will notify the vendor of approved changes by issuing a purchase change order. The Business Office will handle the request following established procedures. Generally, a vendor will agree to a request for cancellation if the item(s) has not been shipped. The department may be held responsible for any material shipped by a vendor or for other costs incurred before cancellation. Occasionally, the payment of a restocking charge may be authorized. RECEIVING PROCEDURES School/Department Responsibilities: Unless otherwise requested and approved, all goods ordered will be delivered to Danbury ISD Administration Office. Goods delivered to the Administration Office will be forwarded to the requisitioning school or department. The Business Office will be responsible for noting any obvious damage to the shipping containers or obvious damage to the goods delivered. Such damage will be reported immediately and contact with the vendor will be made. All schools or departments should authorize one or more persons to be their authorized receiver. This person will be the contact person for all deliveries to the school or department. When maintenance personnel deliver goods or packages to the requisitioning school or department, the designated receiver will sign the delivery sheet accepting responsibility. As damage may not always be visible from the outside of the packaging, departments are responsible for inspecting the goods delivered to them. The business office should be notified immediately if any damages or shortages are noted. These should be done within two working days from the receipt of the goods. Schools not responding within this time frame may not receive credit for these damaged or missing items. The Business Office will handle any claims regarding purchases to assure that credit is issued to the school. From time to time, the Business Office may, at the school s request, have the products or services ordered delivered directly to the school s location. If such an order is placed, the school will receive the copy of the receiving document directly from the Business Office. The designated receiver must then complete the receiving acknowledgment and attach any applicable documentation from the vendor. These documents should then be forwarded directly to the accounts payable department. Returns: Merchandise to be returned to suppliers or manufacturers for adjustments or credit should be coordinated with the Business Office. The Business Office handles the actual return of 8

the merchandise. The vendor is under no obligation to accept a return of items shipped if they have been delivered exactly as listed on the purchase order. Agreement from the vendor to accept a return is not automatic, and a restocking charge may be incurred. These charges will be charged to the school s budget. The only exception is if the item is damaged, and then only if the damage is reported within the two day limit to the Business Office. AUTHORIZED BUDGET PERIODS Fiscal Year: The current budget year for Danbury ISD is September 1 through August 31. All purchases must be processed through the use of the budget funds authorized by the Danbury ISD Board of Trustees. End-Of-Year Procedures: All goods and services ordered using funds budgeted in one year must be received by midnight of the last day of the fiscal year. Goods and services must be received by midnight on August 31, the last day of the fiscal year. If the goods or services are received after this date, the expenditure must be paid from funds budgeted for the NEW budget year. The option is to cancel the purchase order. In order to assist schools and departments in closing their budgets, the Business Office will use July 31 as the cut off date for submitting requisitions for the current fiscal year unless otherwise specified by the Superintendent. Any requisitions accepted after this date will be on a case-by-case basis, and the school or department will risk the expenditure being posted in the next fiscal year. REQUEST FOR DIRECT PAYMENT Purchase requisition forms may be used to request prepayments and contract services that have been provided. Documentation is required for all direct payments. All direct payments for contracted services require a W-9 completed by the vendor with a social security number or tax ID number for the vendor and a telephone number. Examples of direct payments are: ter and/or administrator fees and dues, prepaid professional periodical expenses, consulting/guest speaker services, subscriptions, and registration fees for students/employees. Prepaid hotel, conference or air travel fees must be accompanied by an employee travel request documenting approval to make the trip. Prepaid hotels require a confirmation number, number of employees staying in the room, number of rooms, dates, and conference name. Direct payment requests require the following: originating campus or department, vendor name, a complete description of services to be prepaid, total amount, account number, signature of employee requesting direct payment, principal or supervisor s authorizing signature, and method of sending payment. Each direct payment request must have proper documentation such as invoices, subscription form, or registration form for processing. When a direct payment request is used to pay for registrations and subscriptions, the original and a copy of said form must accompany the request to the Business Office for payment. 9

TRAVEL VOUCHER AND MISCELLANEOUS REIMBURSEMENT FORM The travel voucher is used to request approval to attend a workshop or trip and to obtain reimbursement for mileage or other approved expenses incurred after a trip or workshop. Requests should be made payable only to actual employees of the district. Direct payments to hotels or for registration fees must be requested using a purchase requisition form. Sections I and II must be completed and approved prior to travel. Actual travel expenses, such as mileage, airfare or hotel expenses, should be reasonable for the location of the event. Excessive charges will not be reimbursed. Daily meal reimbursement is only allowed for overnight trips and is limited to district approved rates. All itemized receipts must be attached to the expense form for verification. Credit card receipts are not an acceptable substitute for itemized receipts. A separate form must be filled out for employee. Please fill in all the information. Proper approval must be obtained prior to submission to the Business Office for processing. Upon completion of travel, the expenditure section (Sections IV and V) should be completed. Supporting documentation should be attached. The employee must sign Section V. Reimbursement requests should then be forwarded to the Superintendent for approval. Travel expenses are reimbursable only in the fiscal year in which they are incurred. 10

Employee Name Title of Workshop Address of Workshop Danbury Independent School District Travel Voucher and Miscellaneous Reimbursement Form Complete Sections I-III and submit with completed registration form BEFORE travel. A B Ter Science TAKS Skills Region 4 ESC, Houston TX I. Travel/Workshop Requested Fee: $ 60.00 Depart Date:4/1/15 Return Date: 4/1/15 Staff Development Budget #: Depart Time:7:00 am Return Time: 5:00 pm II. Estimated Expenses Campus High School Content Science Subject Mail Fee: Yes No Fax PO: X Yes No For Office Use Only: # of Miles: 120 @ $0.575 Total Mileage Cost: $66.60 # of Meals: Breakfast-$7; Lunch-$11; Dinner-$23; IE-$5 Total Meal Cost: $ (Overnight Trips Only) # of Nights Lodging: @ $85 per night Total Lodging Cost: $ PO# Other Expenses: Total Estimated Cost: $66.60 III Approval to Attend (Signature required) Upon approval, you are responsible for verifying you have been registered for the workshop. Employee s Signature: Supervisor s Signature: Superintendent s Signature: Date Signed: Date Signed: Date Signed: Upon return, complete Section IV & V and submit for payment. IV. Actual Expenses # of Miles: @ $0.575 Total Mileage Cost: $ # of Meals: Breakfast-$7; Lunch-$11; Dinner-$23; IE-$5 Total Meal Cost: $ (Overnight Trips Only) # of Nights Lodging: @ $85 per night Total Lodging Cost: $ Other Expenses: Total Reimbursement Requested: $ V. Reimbursement Approval (Signature required) Employee s Signature: Supervisor s Signature: Date Signed: Date Signed: 11

TRAVEL REGULATIONS Appropriate administrators shall be responsible for travel of personnel and for keeping such travel expense within budgeted limits. All out-of-district travel shall be subject to approval by the Superintendent or his designee. Administrators may attend area meetings appropriate to their particular administrative functions as deemed necessary. Principals may not attend more than two in-state meetings annually that require an overnight stay. Assistant Principals may attend one in-state meeting year that require an overnight stay. Advance hotel expenses and registrations will be paid in advance to the vendor after approval of a request for direct payment. Mileage for driving private vehicles will be reimbursed at the current district adopted rate. Any employee who is traveling between his home and duty point on a working day will be reimbursed for mileage from the employee s campus to the duty point. Any employee who is traveling between his home and duty point on a non-working day may be reimbursed for mileage from the employee s home to the duty point. Airplane or bus transportation paid by the employee for official travel is reimbursable. Expenses for commercial airlines may not exceed the average coach fare. Detailed proof of expenditure is required. The district will pay the lesser of driving or flying. Taxicab cost is considered to be public transportation and will be reimbursed at actual cost. Proof of expenditure is required for reimbursement. Parking charges for airport and hotel parking facilities, toll bridges, and toll roads are allowed for reimbursement. Original paperwork and receipts must be attached for reimbursement. Lodging is reimbursed at a daily rate for single occupancy unless two or more employees occupy the same room. A detailed receipt is required for hotel reimbursement. Credit card receipts are not an acceptable substitute for itemized lodging receipts. Lodging in excess of the district approved rate must have prior approval by the Superintendent. When an employee and spouse share a room, only the single occupancy rate will be reimbursable. District employees are exempt from the payment of state occupancy taxes when traveling on school business within the State of Texas. Employee must submit a Texas Hotel Occupancy Tax Exemption Certificate to lodging establishments. Employees will not be reimbursed for these taxes if paid in error. An employee may receive reimbursement for the actual cost of meals for overnight travel. Meals shall not exceed district-approved rates. Other expenses necessary in connection with approved travel may be reimbursed provided there is ample documentation and receipts. 12

Upon completion of a trip, the original of the Travel Voucher and Miscellaneous Reimbursement Form should be completed within five days. Supporting documentation should be attached and presented in an organized and readable format. Complete Section V and forward to the Superintendent for approval. Student lodging should be handled by direct billing with the hotel whenever possible. Detailed receipts will be required in all cases for reimbursement. Coaches and sponsors should place four (4) students per double room. GIFTS AND GRATUITIES As per Danbury ISD Board Policy, employees of the district must discourage and decline gifts that may influence the purchase of supplies, equipment, and services. Employees of the District should not accept or receive gifts or gratuities either in merchandise, services, discounts, or money, nor accept excessive entertainment from representatives of vendors or contractors or directly from their organizations. This pertains to vendors or contractors who provide supplies or equipment, or are involved in public works contracts for the District. District employees may not promise or obligate future awards or compensation based upon gifts, gratuities, rebates or personal discounts given or promised. Employees should note that accepting such gifts or gratuities is a Class A misdemeanor if the recipient is a government employee who exercised some influence in the purchasing process of the governmental entity. Gifts include any items not obviously of an advertising nature. Items of an advertising nature include items with the name of the firm affixed such as coffee mugs, insulators, notepads, etc., with a generally recognized value of $5.00 or less. Excessive entertainment shall include, but not be restricted to, transportation beyond district boundaries, and overnight accommodations. Staff members are encouraged to utilize good judgment and consider the image of the district at all times. 13

BUDGET TRANSFER FORMS Budget Transfer Forms are to be completed by principals or department heads and should contain the following: person requesting transfer, account number of funds being transferred from, account number of funds being transferred to, authorizing signature, and reason for transfer. DANBURY ISD BUDGET TRANSFER REQUEST NUMBER 012 REQUESTED BY: P. O. BOX 378 Glenda K. Moore DANBURY, TX 77534 DATE: April 10, 2015 ACCOUNT NUMBER DESCRIPTION REVENUE INCREASE DECREASE 204-00-5919-00-000-X00000 Title IV $ 857.50 ACCOUNT NUMBER DESCRIPTION EXPENSE DECREASE INCREASE 204-11-6399-00-999-X99000 General Supplies $857.50 ACCOUNT NUMBER DESCRIPTION FUND BALANCE DECREASE INCREASE REASON FOR REQUEST: $ 857.50 $ 857.50 To budget for increase in entitlement for Safe & Drug-Free Schools. PREPARED BY ACCOUNTING APPROVAL SUPERINTENDENT APPROVAL 4/10/2015 4/10/2015 4/10/2015 DATE DATE DATE 14

PURCHASING OPTIONS OVERVIEW: Danbury ISD has several purchasing options available to maximize the use of the District s budgeted funds. The following purchasing options are available: 1. Harris County Department of Education Purchasing Coop (Choice Partners) 2. The Cooperative Purchasing Network (TCPN Region 4) 3. TASB Buy Board 4. DIR Store Harris County Department of Education (HCDE) Choice Partners Purchasing Coop Discount Catalog Harris County Department of Education's Choice Partners Purchasing Cooperative using Vendor Catalog Discounts or the HCDE Coop Pricing is one way for you to obtain supplies at a competitive price. HCDE's Purchasing Cooperative offers local governments the ability to either "spot-buy" their requested items (typically office supplies during specified delivery windows), or take advantage of catalog discounts, which allows the delivery of requested items on an "as needed" basis. HCDE negotiates favorable terms and conditions, obtains competitive pricing for the products and services that are useful to the members of the Coop, documents cost-savings, tracks vendor performance, expedites orders, and investigates new products and services. To purchase using catalog discounts, click on the link: http://www.choicepartners.org/ecatalog.php Click on the category you are interested in. Select the vendor. The vendor information page will give ordering information. Click on the vendor's web address to access their website. Some vendors give a fixed discount. Others must be contacted to receive the discount. Complete the appropriate paperwork and forward to your supervisor for approval. http://www.choicepartners.org/ecatalog.php To order using the HCDE Coop Pricing catalog, review items in the catalog located in the principal's office on your campus. Complete the appropriate paperwork and forward to your supervisor for approval. The Purchase Requisition MUST have stated on it "Per HCDE Coop Pricing." 15

TCPN http://www.tcpn.org/ For Pricing, call, fax or e-mail inquires to the TCPN office. Telephone at 888-884-7695, fax to 713-744-0648 or e-mail tcpn@tcpn.org. OR, Visit the TCPN website at http://www.tcpn.org where you will find some pricing and links to many vendors who hold TCPN contracts. Please call the TCPN office for information and/or pricing on items not displayed on web site. PO's are faxed or mailed directly to the TCPN office (fax 713-744-0648). All PO's received before 3:00pm will be logged and forwarded to the appropriate vendor on the same day received. PO s should be made out to the appropriate vendor. All PO's must reference "Per TCPN contract. The vendor will invoice the purchasing entity directly. TASB Buy Board http://www.buyboard.com/default.html The TASB BuyBoard Coop analyzes and makes award recommendations for products and services that have been submitted for competitive procurement as outlined by state statute. All awarded items or catalogs will be posted on a secure Web site, called the BuyBoard, so that Cooperative members can search for and select items and order. The BuyBoard is only available to members. Each campus has an authorized shopper with access to the TASB Buy Board. The elementary shopper is Carolyn Garrett. The secondary shopper is Bonnie Filipp. Please contact them for information on vendors and discounts offered through this program. Purchase orders are electronically transmitted to the vendor based on the profile selected by the vendor. All purchase order and requisition history is tracked by the BuyBoard and accessible at any time. A variety of products are available at discounts from manufacturers' prices. Members can elect to do all their purchasing from these discounted catalogs or only purchase selected items. DIR Store DIR Store - IT Products & Services http://www.dir.state.tx.us The Department of Information Resources (DIR) offers state-negotiated contracts with discounts from major IT vendors. Danbury ISD may order IT items from these contracts which include computers, software, networking equipment, printers, and more. On your purchase requistion, you must reference the DIR contract number. 16

BUDGET PERIODS, 9 BUDGET TRANSFER FORMS, 14 CATEGORIES OF PROCUREMENT, 4 DIRECT PAYMENT, 9 B C D G GENERAL INTRODUCTION, 3 GIFTS AND GRATUITIES, 13 HOTEL EXPENSES, 12 MILEAGE, 12 H M PREVIEW ORDERS, 6 PURCHASE ORDERS CHANGES, 8 RECEIVING PROCEDURES, 8 PURCHASE ORDERS, 6 PURCHASING AUTHORITY, 3 PURCHASING OPTIONS, 15 HARRIS COUNTY DEPARTMENT OF EDUCATION, 15 TASB BUY BOARD, 16 TCPN, 16 SOLE SOURCE ITEMS, 4 TAXICAB, 12 TEXAS HOTEL OCCUPANCY TAX EXEMPTION CERTIFICATE, 12 TRAVEL REGULATIONS, 12 TRAVEL VOUCHER, 10 S T PARKING CHARGES, 12 P 17