Purchasing

Violation/Penalties

Purchasing Violations:

What is a purchasing violation? 
Section 31-7-57 of the MS Code states that when an employee receives goods or services without a purchase order, the agency has no liability for the bill.  The employee is held personally liable.

  • A purchasing violation is committed when an employee receives goods or services without a purchase order
  • A purchasing violation is when an office prepares intentionally two or more office requisitions to the same vendor when one order combined is greater than $1,500.  This is done to avoid getting written quotes/sealed bids.  This is called splitting a purchase order.
  • A violation is when an employee personally utilizes a rebate, gift or prize given to the agency by a vendor.
PLEASE NOTE: When any employee orders or receives goods/services in the name of the Department of Education before requesting a purchase order, the employee will be held personally liable for the bill.  Do not send the requisition and invoice to Accounting.


UNALLOWABLE AGENCY PURCHASES

  • Individual membership to professional organizations
  • Individual Chamber of Commerce membership
  • Individual personalization of planners, portfolios or briefcases
  • Certificates to state employees, public officials or board members
  • Plaques to state employees, public officials or board members
  • Awards to state employees, public officials or board members
PENALTIES FOR PURCHASING VIOLATIONS
  • Reprimands
  • Loss of Job
  • Fines
  • Imprisonment
  • Repayment of misspent funds
  • Vendor will re-bill order to the individual

Sole Source Justification: 
    The sole source justification letter should include the following information:

  • What will the product be used for?
  • Is it compatible with existing equipment?
  • Will the product be used for testing or trial use only?
  • Do other companies make similiar products that are acceptable?
  • How is the product special or unique?
  • What can this product do that other products cannot do?
  • Is there a copyright or patent on this product?
  • Is the manufacturer the only distributor?
  • Does the manufacturer only sell to specific distributors instead of direct sales?

Office of Accounting     P.O. Box 771     Jackson, MS 39205-0771     Phone: (601) 359-3525     Fax: (601) 359-2326
 

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