Purchasing

Lesson 1 — Introduction to Public Purchasing

• Identify the reasons for a government to have a sound purchasing system
• Recall the functions and goals of purchasing
• Define the characteristics of a quality purchasing staff

Lesson 2 — Purchasing Organization

• Identify the advantages of centralized versus decentralized purchasing systems
• Recall the importance of authority and responsibility in the purchasing function
• Identify the laws, rules, and regulations when purchasing with state and federal funds
• Recall the components of local ordinances and regulations

Lesson 3 — The Purchasing Process: Request for Supplies, Equipment, and Services

• Recall the steps of the purchasing process
• Identify the importance of writing specifications
• Define the process of issuing the requisition and purchase order
• Recall important aspects of delivery and receipt of goods
• Identify the importance of identifying capital assets as part of the purchasing process

Lesson 4 — The Purchasing Process: Competitive Sealed Bids and Proposals

• Identify the competitive sealed bidding process
• List options for selecting sources for supplies
• Recall the characteristics of bid documents
• Define the process for awarding bid
• Recall the differences between a competitive sealed bid and competitive sealed proposal, and the combination of the two (multi-step or two-stepbidding).

Lesson 5 — The Purchasing Process: Additional Purchasing Methods

• Recall when informal bidding methods are permitted
• Define how to perform a telephone quote
• Identify circumstances in which an emergency purchase should be allowed
• Recall situations in which sole source purchases should be allowed
• Identify when term contracts may be advantageous
• Recall purchasing methods employed by user departments

Lesson 6 — The Purchasing Process: Receiving, Inspection, Payment and Disposal

• Recall the receiving process including the importance of inspection
• Identify the invoice payment process
• Recall the process for disposal of a government’s capital assets

Lesson 7 — Accounts Payable and the Purchasing Process

• Recall how requisitions are used in the purchasing process
• Define the entries to the accounting ledger for purchase orders
• Recall how direct pays differ from the purchase order process
• Identify the entries to the ledger required for petty cash

Lesson 8 — Purchasing Documentation and Records

• Recall required documentation for the purchasing process
• Identify levels of authority in the purchasing process
• Recall purchasing documents required for retention
• Identify time requirements for records retention

Lesson 9 — Other Purchasing Issues

• Identify benefits of cooperative purchasing
• Recall characteristics of various preference programs
• Define requirements for a successful warehouse program

Lesson 10 — Purchasing Ethics

• Recall the purchasing ethics related to vendor relationships
• Identify employee ethics relating to purchasing goods under contract prices
• Recall guidelines for dealing with the media
• Identify examples of purchasing crime

Lesson 11 — Internal Controls

• Identify the two major internal control models for governmental entities
• Define internal controls and internal control system
• Recall the importance of internal controls as it relates to the purchasing process