HomeMy WebLinkAboutResolution_29-17_07/13/2017 RESOLUTION NO 29-17
A RESOLUTION OF THE ViLLAGE COUNCIL OF THE VII.,LAGE OF
TEQUESTA, FLORIDA, ADOPTING CURRENT POLICIES AND
PROCEDURES FOR THE VII.,LAGE OF TEQUESTA; PROVIDING FOR
SEVERABILITY; PROVIDING AN EFFECTIVE DATE; AND FOR
OTHER PURPOSES.
WHEREAS, the Village Council of the Village of Tequesta, finds it is in the interest of
the citizens to establish polices to ensure financial stability.
WHEREAS,the Village Council regularly reviews policy and procedures;
WHEREAS,the Village Council believes revising the current policies and procedures to
raise the threshold of purchases requiring purchase order to from $5,000 to $10,000 is in the best
interest of the Village;
NOW,THEREFORE,BE IT RESOLVED BY THE VII..LAGE COUNCII.OF THE
VILLAGE OF TEQUESTA,PALM BEACH COUNTY,FLORIDA,AS FOLLOWS:
Section 1 Resolution No. 29-17--- is hereby directs the Village Manager to
implement said policy.
Section 2 All resolutions or parts of resolutions in conflict herewith shall be and
hereby are repealed.
Section 3 This Resolution shall become effective immediately upon passage.
RESOLUTION
29-17
MOTION SECOND
Council Member Steve Okun Council Member Frank D'Ambra
VOTE
FOR AGAINST ABSENT
ADOPTION ADOPTION
Mayor Abby Brennan � � �
Vice-Mayor Vince Arena � �
Council Member Steve Okun � � �
Council Member Tom Paterno � � �
Council Member Frank D'Ambra � �
The Mayor thereupon declared the Resolution duly passed and adopted on 13-Ju1-2017
MAYOR OF TEQUESTA
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ATTEST:
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Lori McWilliams, MMC
Village C(erk
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VILLAGE OF TEQUESTA
PURCHASING POLICY AND PROCEDURES
Rev Julv 2017
STATEMENT OF PURPOSE
To establish policies, procedures and guidelines to insure that all goods, materials,
supplies and/or services(herein after referred to as items)are acquired in the most
efficient, effective and economical manner available.
POLICY
This policy will apply to all purchases of the Village irrespective of the funding source. It
shall be the responsibility of the Village Manager and all employees involved in the
purchasing process to comply with all procedures,guidelines and instructions as set
forth in this policy.This policy is designed to insure that the Village procures all items at
the lowest and best price consistent with the quality of materials, workmanship or level
of service performance required. No purchase of items shall be authorized unless
adequate funds have been appropriated.
EXCEPTION—Grant agreements may contain provisions or requirements related to
purchasing procedures, the disposition of fixed assets, etc.,that differ from the Village's
procedures. In the event there is a conflict between a grant provision/requirements and
a Village procedure, the grant provision/requirement will take precedence over the
Village procedure.
DEFINITIONS
AGREEMENT—see contract.
APPROPRIATION—An act of the Village Council that authorizes the expenditure of
specific dollar amounts for various purposes including the purchase of items.
AUTHORIZATION-An act by a specific authorized officer, approving the expenditure of
Village funds. For the originating department,the authorizing officer would be the
Department Director or designee. For the Finance Department,the authorizing officer
would be the Finance Director or designee. For all purchases over$10,000,
authorization must also come from the Village Manager or designee.
CHANGE ORDER—A modification to an original contact or change in contract scope,
which occurs during the provision of contractual services(after bidding and contractual
award)which may result in an inc�ease or decrease in contract cost and/or contract
time.
COMPETITIVE PROCUREMENT—The use of an invitation to bid, a request for proposals,
a request for qualifications, o�an invitation to negotiate.
CONTINUING CONTRACT—A contract for professional services entered into in
accordance with the Consultants Competitive Negotiating Act(FS 287.055)whereby the
firm or individual provides professional services to the Village on an on-going basis.
CONTRACT—A written commitment between the Village and a vendor, which obligates
the Village to pay the vendor a specific dollar amount for the provision of specific goods
and/or services.
DESIGNEE—An individual appointed by an authorized officer to approve expenditures.
EMERGENCY PURCHASE—For purchasing purposes, an emergency is a circumstance in
which damage to Village facilities, personnel or serious damage to Village programs will
result if prompt action is not taken.This purchase would be required by a sudden and
unexpected turn of events(acts of God or uncontrollable circumstances)which involves,
or could involve, a threat to the health, safety and welfare of citizens, and which can be
rectified in whole or in part by the immediate purchase of items.
Emergency Purchase Orders are considered on their individual merits.They will be
processed as emergencies only when the Village Manager and the Finance department
determines that it is necessary, based on the requesting department's written
explanation.
ENCUMBRANCE—Reservation of Village funds that have been authorized for a purchase
that has not yet been completed.
LAW ENFORCEMENT TRUST FUNDS(Forfeiture Funds)—Those funds governed as to
their use by Chapter 932 Florida Statutes.These funds may only enter the purchasing
process after a recommendation of funding use is provided by the Chief of Police and
approved by the Village Council.
PREPAYMENT—To pay an agreed upon sum before receiving the item(s).
PURCHASE REQUISITION—Is a request to proceed with a purchase. It is also called a
Purchase Order Request. It is originated and approved by the department requiring the
goods or services. A purchase requisition is owned by the originating department and
should not be changed without obtaining approval from the originating department. A
purchase requisition is not a purchase order and should not be used to purchase goods
or services or be used as an authorization to pay an invoice from a supplier or service
provider.
PURCHASE ORDER—Is a document issued by a buyer to a seller indicating descriptions,
types, quantities, agreed prices, date of performance or shipment for products or
services and other associated terms and conditions the seller will provide to the buyer.
SOLE SOURCE—The acquisition of items that for all practical purposes can only be
obtained from a single vendor, usually because of limiting technology,technological
compatibility with existing systems or goods or services already in use by the Village or
other unique qualities of the goods or services that preclude a competitor's price
comparison.The Village Manager, irrespective of the cost of the item, must approve all
sole source purchases.
ETHICAL CONDUCT
Ethical business standards shall govern all procurement transactions. Infractions of the
Village's procurement policy will be reported to the Village Manager. Disciplinary action
for those infractions will be taken in accordance with applicable Village policy.
Village personnel shall not solicit any gift or accept any gift from any supplier or
prospective supplier.Village personnel shall comply with the Palm Beach County Code
of Ethics as well as the State of Florida Code of Ethics relative to the solicitation,
acceptance and/or reporting of gifts. Questions about the value of a gift or the
appropriateness of an invitation should be referred to the staff person's supervisor or
the Village Manager to ensure compliance with Village policy.The Village values its
vendors and assumes that vendors, in turn, value the Village's business. No token or
display or this appreciation is necessary or encouraged.
The Village's reputation for impartiality and objectivity, as well as sound business
practice, requires that employees not make decisions for the Village if their personal
economic interests are directly affected by the outcome. Moreover,the Palm Beach
County Code of Ethics as well as the State of Florida Code of Ethics prohibits the Village
from contracting for goods or services with any Village official or employee.This
prohibition includes the official's or the employee's outside business interests, as
provided in both the county and state code of ethics.
AUTHORITY AND RESPONSIBILITY
The Village has determined that purchasing and contracting decisions are made most
effectively by the end-user of the materials, supplies, equipment, or services.This
approach requires that employees involved at every stage of the purchasing process
take responsibility for understanding the Village's policies and procedures regarding
purchasing and vendor relations.
Employees must be authorized to commit the Village's resources to a purchase, and are
subject to disciplinary action up to and including the termination of employment if
proper authorization is not obtained.
The Finance department has the right to review and question any purchasing
transaction.
Department
Department personnel are responsible for:
♦ Ascertaining needs and determining the bona-fide business purpose of the
transaction.
♦ Conducting price or cost analysis to ensure the Village is receiving the most
efficient, effective and economical purchases/services available.
♦ Monitoring department budgets and verifying funding is available prior to
committing to the purchase.
♦ Selecting a vendor in a fair, impartial and consistent manner when competitive
procurement is not required.
♦ Initiating a purchase requisition/purchase order.
♦ Verifying that all purchases for their department are in compliance with the
Village's purchasing policies and procedures.
♦ Ensuring the proper receipt of ordered goods or services.
♦ Reviewing invoices or purchases, verifying receipt of ordered purchases agree
with the purchase order and forwarding approved invoices to the Finance
department in a timely manner for payment.
♦ Negotiating and resolving disputes with vendors.
Finance Department
The Finance department is responsible for:
♦ Reviewing all purchase requisitions:
o For completeness;
o For proper usage of accounts;
o To ensure that funding is available in the applicable budget; and
o For compliance with current purchasing policies and procedures.
♦ Preparing purchase orders from completed purchase requisitions and forwarding
them to departments.
♦ Paying invoices.
Designees
Department Directors are ultimately responsible for the purchasing activities of their
departments and must sign all purchase requisitions. Directors may delegate requisition
approval authority to another employee within their department by completing a
Delegation of Authority Form and sending it to the Finance Department where it will be
kept on file. Directors are responsible for ensuring that their designees have access to
and are knowledgeable of current purchasing policies and procedures.
PURCHASE REQUISITION/PURCHASE ORDERS
Purchase requisitions and purchase orders are required for acquisitions of goods and/or
services with a total purchase price of$10,000 or more.
Purchase Requisitions
The originating department will be responsible for completely and accurately preparing
the requisition.The purchase requisition must include descriptions, prices, quantities,
terms, delivery,vendor, contract numbers, charge (account)codes and any other
standard or special instructions or explanations.
Purchase requisitions may not be approved for any purchases that would result in
spending in excess of amounts authorized in the annual budget.
Departments may take advantage and "piggyback" a State or other government entities'
purchasing contract as long as the contract is current and was procured with the same
level of formality as the Village would have otherwise required. Purchase requisitions
for piggyback contract items must comply with the specifications of the piggyback
contract listing.
In the event that competitive procurement cannot be obtained (e.g. sole source
purchase)or circumstances do not allow for competitive procurement when otherwise
required (e.g. emergencies), reasons for the exception to policy must be fully
documented and approved by the respective director.
Purchase Orders
All purchase orders are to be processed prior to the purchase of goods or services from
outside vendors.
Blanket Purchase Orders—Blanket purchase orders permit multiple purchases from the
same vendor using the same index, and may be used when the ordering department:
♦ Needs to purchase specific items or services repetitively over a specified time
period (usually one (1)year); or
♦ Needs to frequently purchase low dollar goods or services and can obtain more
favorable pricing through volume commitments.
Blanket purchase orders should not be used when:
♦ A price agreement or business terms are not pre-negotiated with the vendor; or
♦ A control over the department's expenditures would be weakened significantly.
The Finance department will generate the purchase order once the Village Manager and
the appropriate directors or designees have approved the requisition. Orders must be
placed only for items included on the approved requisition.
Splitting orders, or even failing to combine orders when this logically should be done in
the interest of economy, for the purpose of keeping total cost of each order below
purchase order and/or bid limits,will be construed as a deliberate evasion of this policy.
LEASE AGREEMENTS
Department Directors are required to submit a copy of all lease agreements associated
with their department to the Finance Department at the beginning of each fiscal year or
when entered into during the fiscal year. No lease agreement invoices will be processed
without this supporting documentation.The originating department will prepare an
annual requisition and the Finance department will create and issue purchase orders
from properly approved purchase requisitions.These purchase orders shall not exceed
the end of the fiscal year in which they were issued. Lease invoices will then be paid
each month or as noted in signed lease agreements, by the Finance department.
CONTRACTS
All contracts and progress payments will be entered through the purchasing system as a
purchase order so that the entire contract amount for the fiscal year is encumbered in
the accounting system immediately. Contracts in progress will need to be requisitioned
at the beginning of a new fiscal year. Department Directors may administratively
approve change orders to contracts previously approved by the Village Council provided
that the total cost of the project budget approved by the Village Council is not
exceeded.The Department Director may administratively renew those contracts
previously approved by the Village Council, which contain renewal options, provided
that the total cost and ultimate expiration date of the contract is not exceeded.
PROCUREMENT THRESHOLDS
In order to insure that all items are acquired in the most efficient, effective and
economical manner available,the Village of Tequesta uses a four(4)tiered procurement
process.
Discretionary Procurement
Purchases of less than$10,000 are at the discretion of department staff.The
department staff member making the purchase is required to make a reasonable
attempt to insure that the Village receives the lowest and best price that is consistent
with the desired quality of materials, physical convenience/distance,workmanship
and/or level of performance.
Informal Procurement
Purchases of$10,000 but less than $25,000 require at least three quotes which shall be
attached to the purchase requisition.
Formal Procurement
Purchase of$25,000 but less than $200,000 require public notice and at least three
written quotes,which shall be on the company letterhead and attached to the purchase
requisition.
Competitive Procurement
Purchases of$200,000 or more require the use of a Competitive Procurement process.
ADDITIONAL REQUIREMENTS
All contracts shall be approved by the Village Attorney as to form and legal sufficiency,
by the Finance Director, or designee, as to sufficiency of appropriated funds, and by the
Village Manager.
All contracts with a value less than the amount as set by Resolution of the Village
Council may be signed and executed by the Village Manager, providing that such
contracts be presented to the Village Council after execution.
All contracts exceeding the amount as previously set by Resolution of the Village Council
must be approved by the Village Council before being signed and executed.
The procurement of architecture, engineering, landscape architecture and surveying
services for planning or study activities when the fee for such professional services
exceeds$25,000, or for projects with a basic construction cost that exceeds$250,000
shall be pursuant to the requirements of the Consultants Competitive Negotiations Act
(287.055, F.S.)
It is an express violation of this policy to intentionally"split" contracts or purchase
orders or otherwise manipulate them for the purpose of avoiding dollar limitations or
any of the Village's purchasing policies.
EXCEPTIONS
Contracts for artistic services, academic program reviews, lectures, legal services, health
services, services for persons with mental or physical disabilities, Medicaid services,
family placement services, prevention services(mental health, child abuse, drug abuse,
and runaway services), workers' compensation related training services, contracts
entered into with other government agencies, and contracts with other persons
possessing a high degree of professional skill shall be exempt from the requirements of
advertising and competitive procurement and/or shall be as specified in Florida's
Statute 287.055 (Consultants Competitive Negotiation Act), if applicable.
The Finance Director and Village Manager's authorization, as evidenced by a manual
signature,shall not be required for any normal and customary payroll related
expenditure.
The approval of the Village Council shall not be required for any interim payment when
the full cost has been previously approved. Changes to purchases previously approved
may be authorized by the Village Manager provided the total dollar amount and other
substantial matters do not exceed previously authorized maximum limits granted by the
Village Council.
PAYMENT
By issuing a purchase order in advance of the purchase,funds are properly encumbered
and set-aside to pay these obligations.The encumbrance is not a contract but ensures
that the required funding is available to meet the financial obligations.Accounts Payable
pays invoices for the Village including those for external vendor purchases, employee
business travel and entertainment reimbursements and payments to non-employee
independent contractors.
It is the originating departmenYs responsibility to approve invoices and submit them to
the Finance department/accounts payable within the proper timeframe.
Every vendor's invoice is due for payment within some period of time after it is
generated.This is normally computed as a number of days after the invoice date.The
Village's standard for payment of vendor's invoices is within thirty days of the invoice
date.
The Village must pay its obligations in a timely manner. Failure to comply with payment
terms often leads to:
♦ Credit hold, where a vendor refuses to fill any subsequent order until the
outstanding obligation has been paid
♦ Stiffer terms where the vendor may even demand payment in advance
♦ Higher prices on future purchases
Finance does what is necessary to prevent any of the above from happening while
acting within sound financial controls. Departments must ensure that purchases are
properly accounted for to enable the invoice to be paid once it is received in Finance.
Finance pays against approved original invoices—not statements, proposals or
quotations.The accounts payable staff will match invoices submitted against purchase
orders and will give highest payment priority to original invoices supported by properly
issued and approved purchase order and confirmation of receipt of goods and services.
CREDIT MEMOS
If a department believes it is entitled to a credit f�om a vendor or receives a credit
memorandum that is deemed to be valid the department should notify Accounts
Payable and send all credit memos there for processing.
ADVANCING PERSONAL FUNDS
Individuals, as a general rule, should not advance their own funds to purchase supplies
and services on behalf of the Village. Purchases should be made through established
purchasing policies and procedures.The Village should deal directly with vendors to
arrange for the receipt of goods and the payment of obligations.
In limited instances, most often related to business travel and entertainment expenses,
the department or individual may pay for the item and be reimbursed. If it is necessary
that an individual advance funds to purchase supplies or services for Village business,
the immediate supervisor must first authorize the purchase.The reimbursement
request must be supported by the business purpose of the transaction, bona-fide proof
of payment AND must include the signatures of the purchaser AND of a direct
supervisor who can attest to the receipt of the supplies or services by the department.
Requests for reimbursement lacking these signatures will be returned to departments.
The immediate supervisor should always review and approve a reimbursement request.
This is a basic financial control pursuant to Generally Accepted Accounting Principles.
Any actions that might be construed to be an intentional manipulation or circumvention
of these policies will be documented and forwarded to the Village Manager.
FISCAL YEAR-END PROCEDURES
The Finance department seeks to close the fiscal year, complete rate change
calculations and prepare the Village of Tequesta's financial statements in a timely
manner.The following policies are being implemented in order to accomplish this goal.
All purchase orders must be received in the Finance department by August 31�in order
to be processed in the fiscal year ending September 30th.Any purchase orders received
after August 31�*will be held and processed in the following fiscal year and encumbered
against the following fiscal year budget.
Village of Tequesta Purchasing Policy and Procedures
Revised July 2017