YES          NO          N/A

PART A: This section should be completed by all applicable agencies.

PROCUREMENT (Purchasing)

         For non-Core-CT Agencies:

1.     Are separate individuals responsible for the following functions?

         a)              Requisitioning

         b)              Requisition Approval

         c)              Purchasing

         d)              Receiving

         e)              Invoice Preparation and Processing

          f)              Payment Approval

         For Core-CT Agencies:

2.     Are separate individuals responsible for the final purchasing approval and payment
        approval functions?

In the absence of compensating controls, if you answered "NO" to more than one item on this list, there is an indication of lack of segregation of duties and your internal control structure may be weak.

Procedural Controls

        Requisitioning:

3.     Is the initiation of goods and services purchases properly approved using requisitions 
        bearing the authorization of officials designated for this duty?

4.     Are prenumbered requisitions used and accounted for?

5.     Is the appropriation to be charged on the purchase requisition indicated by the person 
        requesting the purchase?

6.     Before commitment, does the accounting or budget department verify that there are 
        sufficient unobligated funds remaining under the appropriation to meet the proposed 
        expenditures?

7.     Do technical specifications accompanying requests for special purpose (nonshelf items) 
        materials or personal services?   

       Purchasing: 

8.     Are purchase orders used for all purchases?

9.     Are purchases made in accordance with applicable legal requirements?

10.   Are purchasing authorizations structured to give appropriate recognition to the nature 
        and size of purchases and the experience of purchasing personnel?

11.   Do procedures exist to prohibit splitting orders to avoid higher levels of approval?

12.   Are competitive bids required and bid copies retained on file?

13.   Do procedures exist for public advertisement of nonshelf item procurements in 
        accordance with legal requirements, if any?

14.   Are an adequate number of price quotations obtained before placing orders not subject 
        to competitive bidding?

 

     
     

        YES          NO          N/A

15.   Are price lists and other appropriate records of price quotations maintained by the 
        purchasing department?

16.   Are purchases of goods and services initiated by properly completed requisitions, which 
        are approved by management?

17.   Are the persons authorized to approve purchases clearly defined?

18.   Are the limits to their authority documented?

19.   Are all major purchases approved by key management personnel in advance?

20.   Are copies of purchase orders distributed to:

        a) Vendors?

         b) The acquiring department and placed in historical vendor files?

         c) Others (list)

          ____________________________________________

          ____________________________________________

21.   Are purchase orders required to have independent approval that:

      a) An appropriation exists for the purchase contemplated?  

       b) A sufficient amount is available in the appropriation account to which the purchase is 
           chargeable?  

22.   Is there a proper cutoff of purchases at the end of the month?

23.   Are changes to contracts or purchase orders subjected to the same controls and 
        approvals as the original agreements?   

24.   Is an adequate record of open purchase orders and agreements maintained?

        Receiving:

25.   Are receiving reports prepared for all purchased goods, and is the receiving department 
        properly notified?

26.   Are procedures in effect that require the person receiving goods or services to sign as 
        receiving officer?

27.   Are steps taken to ensure that all goods received are accurately counted and examined 
        to see that they meet quality standards?

28.   Are there procedures in effect to determine that contractual obligations were fulfilled
        before making the final payment to contractors? 

29.   Does the receiving department report shortages, overages, rejections, etc., to:

         a) Purchasing?

         b) Accounting?   

 

        YES          NO          N/A

30.   Is a permanent record of material received maintained by the receiving department, 
        along with a permanent chronological record of receipts?

31.   Are copies of receiving reports sent directly to purchasing, accounting and, if appropriate,
        inventory recordkeeping?        

32.   Are controlling receiving reports accounted for numerically (or otherwise) to ensure that 
        all are reported to the accounting department?

33.   a) If a receiving department is not used, are adequate procedures in place to ensure that 
            goods that have been paid for have been received?

        b) Is the verification that goods have been received and meet quality standards done by   
            someone other that the individual approving payment?