- Ascertain sequential checks, note any voids or hand drawn checks.
- Is the purchase order (PO) and requisition attached and complete?
- Are all applicable signatures noted on the requisition? (Requisitioner, Supervisor, Purchasing Agent)
- Is the PO date prior to the invoice date?
- Are all applicable signatures noted on the PO (supervisor, A/P, receiving,etc.)
- Does the address on the PO match the invoice, receiving report and address on check?
- Is the original receipts/invoice attached (not a statement or photocopy)?
- Is the invoice approved for payment?
- For utilities & insurance, is the District paying for current month only and on original invoice?
- Does the amount on the invoice agree to the PO? Was the Bid price billed?
- Is the invoice mathematically accurate?
- Are all goods/services clearly described on the invoice?
- Do the goods/services on the invoice agree to the PO?
- Is the invoice properly canceled – stamped PAID, to prevent duplicate payment?
- Verify that NYS sales taxes are not being paid.
- Verify that the PO is canceled – stamped completed or still open for back order items.
- Verify that the proper budget code is being charged. Know the difference between equipment and supplies.
- Are all verbal and written quotes evidenced in package to support vendor choice?
- Does purchase adhere to District Purchasing Policy (for proper approval at various thresholds, bid information attached, etc.)?
- Is the purchase a reasonable and proper purchase for the District?
- Were all goods delivered to a District building and not to a private home?
- Does the purchase for services agree to the specific contract?
- Blanket Purchase Orders – Do they cover the time period the items were purchased?
- Is the person purchasing the items listed as authorized buyer?
- If it is a Bid/NYS contract order was freight charged?