Receiving Procedures


Section: IV – Purchasing
Page: 20 - 22
Subject: Receiving Procedures
Effective: July 1, 2000

The purpose of this section is to stress the importance of the procedures which must be performed between the time that goods and services are purchased and when payment is made.

Purchasing is the first step in the acquisition process which begins with the requisition of goods and services. After purchasing, goods and services must be physically received and their receipt documented. The goods must then be stored or delivered to the appropriate location.

Timely and accurate receiving procedures are essential for assurance that goods and services paid for have actually been received. Persons signing to acknowledge receipt of goods and services must be aware that they are authorizing the expenditure of school system or individual school funds. Under no circumstances should any school system employee sign for goods or services unless they have actually seen the goods or services and verified all relevant data, such as item number, part number, description, quantity and quality.

Orders Shipped to the Warehouse

Orders shipped from vendors to the warehouse for delivery to specific schools/departments should be received according to the following procedures.

1. When purchase orders are issued, the white and green copies of the purchase orders are sent to the warehouse.

2. When equipment is received in the warehouse and fixed asset tagging is required, the warehouse specialist shall appropriately tag equipment before delivery is made to schools/departments. (See Fixed Asset section for details.)

3. When complete orders are received in the warehouse for delivery to schools/departments, receiving personnel should match all relevant data on packages, packing slips, etc., to the white and green copies, and quantities received should be verified. All packing slips, etc., should be attached to the white copy. The receiver should then sign and date the white and green copies in the space provided.

4. The white copy of the purchase order goes with the goods to the order destination, is signed “goods received” by the receiver at the order destination, and is returned to the warehouse to be placed in a purchase order numerical file. The warehouse receiver shall approve the green receiving copy and forward it to Accounts Payable.

5. If all items are not received and back orders will not be accepted, the necessary adjustments should be made on the white and green copies and the order marked complete. The green receiving copy should be signed and forwarded to Accounts Payable.

6. When partial orders are delivered to the warehouse due to incomplete shipment by vendors, warehouse receiving personnel shall indicate those items which are complete by check marks on the white and green copies, and shall write the quantity received in numerals by items which are incomplete. The following additional procedures shall then apply:

a. The receiver should attach all delivery tickets and packaging information to the white copy.

b. The receiver should then make one copy of the white purchase order and stamp “partial shipment” on it.

c. The stamped copies of the white purchase order go with the goods to the order destination. One copy is left with the goods and one copy is signed “goods received” by the receiver at the order destination, and returned to the warehouse to be placed in a file awaiting the back order shipment. The warehouse receiver shall adjust the green receiving copy accordingly, make a copy and forward the copy to Accounts Payable.

d. Each time a partial shipment is received against the order, this process should be completed.

e. When the final shipment is received, the green copy should be marked “complete,” signed and forwarded to Accounts Payable.7. Periodically, files should be reviewed to determine if all deliveries have been made.


Orders Shipped from Vendors Directly to Schools/Departments

Orders shipped from vendors directly to schools/departments should be received according to the following procedures:

1. When purchase orders are issued, the green receiving copy of the purchase order will be sent to the appropriate school/department.

2. When complete or partial orders are received, all relevant data on packages, cases, individual items, etc., should be matched against the green copy of the purchase order, and quantities received should be verified. The receiver should then sign and date the green copy in the space provided. The green copy should be stapled to the vendor’s packing slip and sent to Accounts Payable for payment processing. 3. If all items are not received and back orders will not be accepted, the necessary adjustments should be made on the green copy. It should then be signed and forwarded to Accounts Payable. Once the green copy has been forwarded to Accounts Payable, back orders should not be accepted.

4. When partial orders are delivered to schools/departments, the receiver should indicate by check mark which items are complete, and by writing the quantity received in numerals, which items are incomplete.

5. The receiver should attach delivery tickets and packing information to the green receiving copy of the purchase order or to the partial receiving copy.

6. The receiver should make a copy of the green purchase order, write “partial order” on the copy, sign in the receiving space, and forward the copy to Accounts Payable.

7. Because items are invoiced at time of shipment, each time a partial shipment is received against the order, the process outlined above should be completed.

8. When the final shipment is received the green copy should be marked “complete,” signed and forwarded to Accounts Payable. When the final payment is processed, the purchase order will be closed and cannot be used again. 9. The Purchasing Department must process all changes to purchase orders.