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PURCHASING POLICY
PURPOSE: To establish a uniform policy and procedure for the acquisition of high quality goods and services by the City of Laguna Beach.
GENERAL POLICY:
Section A: General Procedures
1. The City’s Municipal Code, Chapter 2.30 (Purchasing Ordinance) shall guide the purchase of all goods and services. Attachment A is a chart that summarizes the required approvals and the procedures to be followed for various types and amounts of purchases as specified in Section 2.30.040 of the Purchasing Ordinance.
2. The Claim Voucher, Purchase Order and Credit Card purchasing procedures established by the Finance Division, as described in Section B below, shall be followed when purchasing goods and services.
3. When the informal bid procedure is utilized as defined in Sections 2.30.030 and as required in Section 2.30.040 of the Purchasing Ordinance, the purchasing authority shall retain and/or create written documentation of the method of solicitation as well as the amount of the bids received.
4. When practical, items of a similar nature, such as automobiles, furniture, or office supplies, should be grouped together into a single purchase transaction so as to take advantage of the economies of scale and help secure the lowest unit pricing. This will also help foster standardization and interchangeability of equipment and other goods purchased. If the grouping of similar items increases the purchase amount and, thereby, places the purchase into a higher purchase category as defined in Section 2.30.040 of the Purchasing Ordinance, then the required procedures and approvals of the higher category shall apply.
5. When contracting for personal services, the City’s Consultant Agreement should be used.
However, each department may modify the format to suit its own purpose provided that the basic provisions are left intact. For personal service agreements of less than $10,000, it is up to a department’s discretion as to whether a formal contract will be necessary. A department may wish to use a purchase order for a smaller amount; however, use of an agreement supplied by the consultant is to be avoided whenever possible. Those types of agreements favor the consultant to the detriment of the City. If a purchase order is not satisfactory for the consultant, the City’s agreement should be utilized. Obviously, the City’s format, as prepared by the City Attorney, is intended to protect the City, especially as regards insurance requirements.
Attachment 2
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6. Every employee of the City is expressly prohibited from accepting, directly or indirectly, from any person, company or corporation to which any purchase has been or might be awarded, any rebate, gift, money, purchase discount, or anything of value whatsoever.
Section B: Claim Voucher, Purchase Order, and Purchasing Card Procedures When purchasing goods and services, the department should first consult Section 2.30.030 of the Purchasing Ordinance to determine the proper procedure for soliciting bids and for making an assessment of which vendor is most responsive to the City’s needs. Once this is done, the department should then consult Section 2.30.040 of the Purchasing Ordinance to determine what approvals require authorization and proceed with the purchase. When the appropriate approvals are received, the department then places the order for the goods or services using either the Claim Voucher, Purchase Order, or Credit Card Purchasing Processes described below:
1. Claim Voucher Process: The department places a written or verbal order with the vendor in whatever form the department believes appropriate. When the goods or services are received, the department submits a request for payment in the form of a Claim Voucher. The submission of a Claim Voucher indicates that the goods and services have been received, and authorizes the Finance Division to issue a check payable to the vendor.
2. Purchase Order Process: The department places the order by issuing a Purchase Order to the vendor. When the goods or services are received, the department submits to Finance either a Partial Goods/Services Received Report in the case of partial payments, or the Purchase Order in the case of final payments which also closes out the Purchase Order.
Issuing a Purchase Order Accomplishes Two Things:
a) It establishes an informal written contract between the City and the vendor; and b) It directs the Finance Division to set up an encumbrance for the full amount of the Purchase Order. (A more complete explanation is as follows: When a Purchase Order is issued, Finance subtracts the full amount of the Purchase Order from the requesting Department’s budget appropriation, and sets it aside in the Encumbrance Column on the Department’s expenditure report. As payments are made against the Purchase Order, the encumbrance column is reduced and the amount of the payment is shown in the Expenditure Column.) When to Use a Purchase Order:
a) When delivery of goods or provision of services will be provided over an extended period of time and it is prudent to encumber budget allocations to help keep track of expenditures, and to avoid inadvertently spending the same budget dollars twice. 22 ADMINISTRATIVE POLICY
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b) When it is prudent to create an informal contract between the City and the vendor regarding special terms, conditions, specifications, or a description of what is to be received.
c) When it is prudent to make explicit that individuals performing work under a contract are performing as independent contractors and not as employees of the City so as to help preclude future claims as might arise, for example, if a contractor suffers an injury in the course of performing the work and attempts to claim coverage under the City’s workers’ compensation insurance.
d) When a vendor requests a written confirmation for the order before providing the goods or services (i.e., when a vendor wants an informal written contract). e) When good judgment indicates that the more detailed information and additional procedural controls of the purchase order process would be beneficial including the creation of an encumbrance to help keep track of expenditures.
3. Credit Card Process: Purchasing Credit Cards (“P-Cards”) may be used to purchase items and/or service for immediate use not prohibited by law, this policy, or other policies approved by the City Council. The total purchase with the P-Card will not exceed the limits established for that Card. All other purchasing policies remain in effect and P-Cards should not be used to circumvent them.
Purpose: To establish policies and procedures for procuring goods and/or services using a P-card. The purchasing credit card program is designed to 1) streamline the purchasing and accounts payable process by reducing the paperwork generated by small dollar, frequent transactions; 2) facilitate quick payment to small dollar vendors; 3) provide a method to pay “online” only vendors; and 4) provide reporting mechanisms to ensure compliance with City purchasing policies and avoid abuse.
This policy includes procedures for the following:
• Establishing purchasing limits
• Establishing Allowable/Prohibited Purchases
• Security
• Charge Transaction Declines
• Merchandise Returns
• Report Processing
• Reconciliation
• Payment Processing
• Records Management
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Definitions:
a) Purchasing Credit Card (P-Card): The P-Card is a commercial credit card for small dollar purchases of goods and services necessary for official City business. The PCard is approved by the City Manager and issued by the Finance Division to a fulltime employee. All purchasing cards must be approved by the City Manager on an annual basis.
b) Purchasing Card Program Administrator: The Finance Manager, or designee, will serve as a single point of contact between the City of Laguna Beach and the bank for general oversight of the P-Card Program.
c) Departmental Purchasing Card Coordinator: An individual designated by the Department Head who is responsible for administration and control of the departmental implementation of the Purchasing Card Policies and Procedures. d) Purchasing Card Cardholders: Fulltime, permanent employees that have been designated by the Department Head, and approved by the City Manager, to be issued a P-Card in their name for use under these policies and procedures. e) Bank: A Bank selected by the City to provide the P-Card Program.
Responsibilities:
a) It shall be the responsibility of the Finance Division to:
i. Develop procedures for the use of P-cards that comply with State Law and purchasing policies of the City of Laguna Beach.
ii. Administer the P-Card Program, to include the following responsibilities:
a. Serve as primary contact with the Bank for P-Cards.
b. Serve as primary contact with the Departmental P-Card Coordinators. c. Approve/process applications for the issuance of P-Cards for users in compliance with the requirements as stated in the policy and per City Manager approval.
d. Establish guidelines and criteria for transactions and cumulative dollar limits for P-Cards in compliance with the City of Laguna Beach Purchasing Policy. e. Approve/process changes to Cardholder limits and restrictions as authorized by Department Heads and approved by the City Manager.
f. Keep a current list of Cardholders, card numbers and card limits. g. Coordinate training on P-Card usage and purchasing policies and procedures.
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h. Review departmental compliance/submission of approved expense reports with receipt reconciliations.
i. Cancel and suspend cards as requested by Department Heads or City Manager. Coordinate any system updates needed to interface with the City’s accounting system. Review transactions for verification of small dollar purchases and price agreement opportunities.
j. Process General Ledger interface for monthly City P-Card purchases. k. Provide director for vendor questions.
b) It shall also be the responsibility of the Finance Division to:
a. Establish General Ledger hierarchy for P-Card purchases. b. Review expense reports and monthly billing statement from the bank to ensure timely payment.
c. Review or perform necessary accounting transactions to process all departmental charges and ensure transactions are properly recorded. d. Conduct random audits of P-Card transactions to verify departments are complying with the City of Laguna Beach credit card and purchasing policies. e. Confirm all credit card transactions are included in the “Warrants” report submitted to the City Council.
f. Submit a summary transaction expense report to the City Manager monthly. c) It is the responsibility of the City Treasurer to receive and issue the P-Cards to the designated employee.
d) It shall be the responsibility of the Department Heads:
a. Designate which employees will receive a P-Card and set limits for each Cardholder’s account. Cardholder limits will include monthly spending limits, number of transactions per day, number of transactions per billing cycle, and merchant category restrictions. These limits will be based on the Cardholder’s purchasing requirements and will not exceed the limits established by P-Card Program.
b. Recommend temporary increases to spending limits for one-time purchases allowable under this policy or policies of the City Council. Request should be sent via email to Finance Manager for approval.
c. Recommend suspension or cancellation of a card to Finance Manager. 25 ADMINISTRATIVE POLICY
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d. Notify the Finance Manager to cancel card privileges. That includes collecting cards if employee is terminated or changes positions.
e. Verify and approve all department P-Card transactions in the bank’s online system.
e) Departmental P-Card Coordinator will be responsible for the following:
a. Verify that information on Requests for Purchasing Cards is correct and that P-Cards are issued within the guidelines established by P-Card Program Administrator.
b. Monitor purchases made by Cardholders.
c. Enforce timely compliance of submission requirements; review receipts and expense report reconciliations in the bank’s online system for submission to the Finance Manager.
d. Code general ledger account numbers to credit card transactions in the bank’s online system before submission to Finance for payables (payment) process.
e. Review P-Card applications or changes to card controls prior to submission. f. Designate a system to maintain original receipts and reconcile expense reports to receipts for each Cardholder reporting to him/her. f) Cardholders will be responsible for the following:
a. Read and sign a Purchasing Card Cardholder Agreement prior to being issued a P-Card and annually thereafter.
b. Assume responsibility for all purchases made with the P-Card, adhering to this policy insuring that no unauthorized purchases are made. Unauthorized purchases could be considered misappropriation of City funds. c. Keep original receipts and update card transactions on a daily basis. d. Immediately report lost or stolen cards to the Bank toll-free number and the P-Card Program Administrator by phone and then notify the Department PCard Coordinator on Lost/Stolen Form to be forwarded to the Finance Manager.
e. Make every reasonable effort to resolve disputed purchases with the vendor. f. Immediately report all unresolved disputed purchases to the Departmental PCard Coordinator using the Purchasing Card Dispute Form. 26 ADMINISTRATIVE POLICY
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General Procedures:
a) Purchasing Limits – Each Department will establish limits for individual P-Cards and aggregate limits for combined card totals. The maximum amount of a single item purchase will not exceed $10,000. In all cases, a monthly maximum per card will be established by their Department Head and City Manager.
b) Purchases Allowed with the Purchasing Card – P-Cards may be used to purchase any item and/or service for immediate use not prohibited by law, this policy, or other policies approved by the City Council. The total purchase with the P-Card will not exceed the limits established for that Card. All other purchasing policies remain in effect and PCards should not be used to circumvent them. c) Purchases Prohibited with the Purchasing Card:
a. Personal expenditures
b. Cash advances or refunds
c. Entertainment of any kind, including the purchase of alcohol or patronage of drinking establishments.
d. Purchases under contracts, unless an emergency exception is granted. e. Separate, sequential, and component purchases or transactions made with the intent to circumvent State Law or City policy.
f. Purchases that are split to stay within card transaction limits. g. Transaction amounts greater than Cardholder’s transaction limit. h. Other purchases specifically excluded in other City policies or by law. d) Security – The Cardholder is responsible for the security of the card. This card should be treated with the same level of care as the Cardholder would use with his/her own personal charge cards.
e) Supporting Documentation for Card Purchases – All transactions must be supported by receipts or credit slips. In instances where the receipt is lost, Cardholder should make every effort to obtain a copy from the vendor or bank.
f) Using the Card: A need for an item and/or service is established when it is not readily available through a City contract or payable by check. In making a purchase, the Cardholder must
a. Ensure that the item or service purchased is not restricted by City policy. 27 ADMINISTRATIVE POLICY
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b. Retain the purchase receipt for all transactions paid using the P-Card. g) Unauthorized Use of the Purchasing Card: Any purchases that are prohibited by this policy or the City purchasing policy will be denied.
a. The Finance Manager will investigate all circumstances surrounding alleged misuse of the P-Card and in cases where there is evidence of a procedure or policy violation; refer that information to the appropriate authority for investigations and/or disciplinary action.
b. In those cases where there is evidence of negligent use of the P-Card, but no fraudulent acts have been committed, the Cardholder will be required to surrender the P-Card with all further privileges revoked.
c. Termination of employment and forfeiture of the P-Card are potential disciplinary actions for improper use of the card.
d. Any employee having knowledge of violations to this procedure or any other procedure or policy governing the use of the P-Card must immediately report such activity to the Finance Manager.
e. The P-Card may be suspended or terminated if a Purchasing Cardholder is suspected of fraud, theft, or illegal drug use. Should the suspicion prove founded, appropriate action shall be taken in accordance with existing City policies and procedures.
h) Monthly Reconciliation Process: Department P-Card Coordinators or Cardholders will be responsible for completing the required monthly reconciliation process by the 15th day of the following month.
a. At the close of the monthly billing cycle, download the bank statement for each cardholder from the Bank of America Payment Center.
b. Review and reconcile each assigned cardholders’ invoices/receipts to their respective bank statement.
c. Login to the Bank of America Works system, filter the pending transactions for the billing month, and complete the following actions for each transaction:
i. Scan and upload the receipt to the transaction
ii. Update the description of the transaction
iii. Assign the appropriate account number
iv. Add comments for Department Head, if needed
v. Sign off on transaction to advance process to the Department Head d. Ensure that Department Heads have reviewed and approved all transactions in Works for the monthly billing cycle by the 15th day of the following month. 28 ADMINISTRATIVE POLICY
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i) Reports: A summary transaction expense report will be submitted to the City Manager.
A summary report will be included with the “warrants” agenda bill for City Council approval.
j) Disputed Items: Disputes should be resolved promptly between the Cardholder and the Vendor. Cardholders should raise disputes immediately. As failure to do so will result in an authorized purchase that the department is responsible for paying even though the charge is incorrect. If the dispute cannot be resolved within 10 days, the Cardholder should submit a Dispute Form to the Finance Manager.
k) Termination Clause: The P-Card is issued to an employee for the City’s convenience and may be suspended or terminated at any time by the City for non-compliance with City policies and procedures. Transfer, resignation, or terminations of employment are grounds for cancellation of the P-Card. The P-Card Program Coordinator should complete the Purchasing Card Return Form and forward the form to the Finance Manager.
Section D: Special Procedures for Procurement for Federally-Funded Projects and Purchases
1. Purpose and Applicability
a. This Federally-Funded Procurement Policy section (“Federal-Funds Policy”) pertains to Federally-funded projects and purchases, the purpose of which is to ensure compliance with all applicable Federal requirements when Federal money is being expended by the City of Laguna Beach.
b. To the extent that any provisions of this Federal-Funds Policy are inconsistent with any other City regulations, the provisions of this Federal-Funds Policy shall prevail with respect to Federally-funded procurements. If any provisions of this FederalFunds Policy becomes inconsistent with Federal requirements, whether due to a change in Federal law or regulations, through judicial precedent, or for any other reason, then the City shall not be required to comply with the inconsistent provision of this Federal-Funds Policy, but shall, instead, refer to and comply with the applicable sections of 2 CFR §200.
c. The City shall comply with the city purchasing policy when undertaking Federallyfunded projects and purchases. The City of Laguna Beach anticipates that the United States Office of Management and Budget will periodically update these guidelines, particularly with regards to the sections of the guidelines that specify dollar amounts that are adjusted for inflation. Therefore, the federal guidelines should be reviewed before undertaking any new projects funded with federal dollars to ensure that the City is adhering to the most up-to-date guidelines. 29 ADMINISTRATIVE POLICY
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2. Code of Conduct
a. In compliance with 2 CFR §200.318(c), the City will follow this Code of Conduct. As representatives of the City, all employees are expected to conduct themselves in a professional and ethical manner, maintaining high standards of integrity and the use of good judgement. Employees are expected to be principled in their business interactions and act in good faith with individuals both inside and outside the City.
The following Code of Conduct shall govern the performance, behavior and actions of the City, including employees, directors, appointed or elected officials, volunteers, or agents who are engaged in any aspect of Federally funded procurement, including, but not limited to, purchasing goods and services, awarding contracts and grants, and the administration and supervision of contracts:
i. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. ii. The City’s employees, directors, appointed or elected officials, volunteers, or agents shall neither solicit nor accept gratuities, favors, gifts, consulting fees, trips, or anything having a monetary value in excess of the gift limitation amount established by the Fair Political Practices Commission from a vendor, potential vendor, family or employees of a vendor, contractor or parties to subcontractors.
iii. Violations of the Code of Conduct by employees, directors, appointed or elected officials, volunteers, or agents who are engaged in any aspect of procurement, including, but not limited to, purchasing goods and services, awarding contracts and grants, and the administration and supervision of contracts, could lead to disciplinary measures, up to and including possible termination of employment.
3. Solicitation Procedures
a. Acquisition of unnecessary or duplicative items must be avoided. Consideration should be given to consolidating or dividing procurements to obtain a more economical purchase. When appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical approach. (2 CFR §200.318(d)).
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b. To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services, the City shall enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. (2 CFR §200.318(e)). c. Procuring Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use is feasible and reduces project costs shall be utilized. (2 CFR §200.318(f))).
d. Value engineering clauses may be used in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost. (2 CFR §200.318(g)).
e. Contracts shall only be awarded to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement.
Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. (2 CFR §200.318(h)).
f. Records will be maintained sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The City Clerk will be the repository for said records and shall be maintained in accordance with the City’s adopted records retention schedule. (2 CFR §200.318(i)).
g. Time and material type contracts as defined by may be used only after a determination that no other contract is suitable. Time and material type contract means a contract where the cost to the City is the sum of the actual cost of materials and direct labor hours charged at fixed hourly rates that reflect wages, general and administrative expense, and profit. Each time and material contract will set a ceiling price that the contractor exceeds at its own risk. A higher degree of oversight is required in order to obtain reasonable assurance that the contractor is using efficient methods and effective cost controls. (2 CFR §200.318(j)). h. The City alone will be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to, source evaluation, protests, disputes, and claims. These standards do not relieve the City of any contractual responsibilities under its contracts. The Federal awarding agency will not substitute its judgment for that of the City unless 31 ADMINISTRATIVE POLICY
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the matter is primarily a Federal concern. Violations of law will be referred to the local, state, or Federal authority having proper jurisdiction. (2 CFR §200.318(k)).
4. Competition
a. In compliance with the policy stated in 2 CFR §200.319, all procurement transactions must be conducted in a manner providing full and open competition. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, and invitations for bids or requests for proposals will be excluded from competing for such procurements. Some of the situations considered to be restrictive of competition include, but are not limited to:
i. Placing unreasonable requirements on firms in order for them to qualify to do business;
ii. Requiring unnecessary experience and excessive bonding; iii. Noncompetitive pricing practices between firms or between affiliated companies;
iv. Noncompetitive contracts to consultants that are on retainer contracts; v. Organizational conflicts of interest;
vi. Specifying only a “brand name” product instead of allowing an equal product to be offered and describing the performance or other relevant requirements of the procurement; and
vii. Any arbitrary action in the procurement process. (2 CFR §200.319(a)). b. Procurements shall be conducted in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts state licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract. (2 CFR §200.319(b)). c. All solicitations will incorporate a clear and accurate description of the technical requirements for the material, product, or service to be procured. Such description must not, in competitive procurements, contain features which unduly restrict competition. The description may include a statement of the qualitative nature of the 32 ADMINISTRATIVE POLICY
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material, product or service to be procured and, when necessary, must set forth those minimum essential characteristics and standard to which it must conform if it is to satisfy its intended use. Detailed product specifications should be avoided if at all possible. When it is impractical or uneconomical to make a clear and accurate description of the technical requirements, a brand name or equivalent description may be used as a means to define the performance or other relevant requirements of procurement. The specific features of the named brand which must be met by offers must be clearly stated. (2 CFR §200.319(c)(1)).
d. Bids and proposals shall identify all the requirements which the offerors must fulfill and all other factors to be used in evaluation bids or proposals. (2 CFR §200.319(c)(2))
5. Method of Procurement
a. In addition to the City of Laguna Beach Municipal Code’s purchasing provisions, and its Administrative Policies Purchasing Policy (Finance Policy 1-9), one of the following methods should be used for purchasing and procurement:
i. Micro-purchase: Purchases where the aggregate dollar amount does not exceed the higher of $3,000 or the current limitation set by the Federal Acquisition Regulation at 48 CFR §2.101, where this threshold is periodically adjusted for inflation. (2 CFR §200.320(a); 2 CFR §200.67). To the extent practicable, the City will distribute micro-purchases equitably among qualified suppliers.
ii. Small purchase: Purchases up to the Simplified Acquisition threshold, which is currently $150,000. Informal purchasing procedures are acceptable, but price or rate quotes must be obtained from an adequate number of sources. (2 CFR §§200.320(b), 200.88; 2 CFR Part 200 Appendix II (A).)
iii. Sealed bid: Purchases over the Simplified Acquisition threshold, which is currently $150,000. (2 CFR Part 200 Appendix II (A).) Under this purchase method, formal solicitation is required, and the fixed price (lump sum or unit price) is awarded to the responsible bidder who conformed to all material terms and is the lowest in price. (2 CFR §200.320(c)).
1. This method is the preferred procurement method for construction contracts, if the following conditions apply:
a. A complete, adequate, and realistic specification or purchase description is available;
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b. Two or more responsible bidders are willing and able to compete effectively for the business, and,
c. The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made
principally based on price.
2. If this method is used, the following requirements shall apply:
a. The invitation for bids will be publicly advertised and bids must be solicited from an adequate number of known
suppliers, providing them sufficient response time prior to the date for opening the bids; (2 CFR §200.320(c)(2)(i)). b. The invitation for bids, which will include any specifications and pertinent attachments, must define the terms or
services in order for the bidder to properly respond; (2 CFR §200.320(c)(2)(ii)).
c. All bids will be publicly opened at the time and place prescribed in the invitation for bids; (2 CFR
§200.320(c)(2)(iii)).
d. A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. (2 CFR
§200.320(c)(2)(iv)). Where specified in bidding
documents, factors such as discounts will only be used in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior
experience indicates that such discounts are usually taken advantage of; and
e. Any or all bids may be rejected if there is a sound
documented reason. (2 CFR §200.320(c)(2)(v)).
b. Competitive proposals: Purchases over the Simplified Acquisition threshold, which is currently $150,000. (2 CFR Part 200 Appendix II (A).) This procurement method requires formal solicitation, fixed-price or cost-reimbursement contracts, and is used when sealed bids are not appropriate. The contract should be awarded to the responsible firm whose proposal is most advantageous to the program, with price being one of the various factors. (2 CFR §200.320(d)). If this method is used, the following requirements apply:
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i. Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practicable; (2 CFR §200.320(d)(1)).
ii. Proposals must be solicited from an adequate number of qualified sources; (2 CFR §200.320(d)(2)).
iii. The methods for conducting technical evaluations of the proposals received and for selecting recipients may include, but not limited to: oral interviews, references, past performance, availability to perform work, and certifications as determined by project scope. Any response that takes exception to any mandatory items in this proposal process may be rejected and not considered; (2 CFR §200.320(d)(3));
iv. Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; (2 CFR §200.320(d)(4)) and,
v. Competitive proposal procedures may be used for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services, though A/E firms are a potential source to perform the proposed effort. (2 CFR §200.320(d)(5)). c. Noncompetitive proposals: Also known as sole-source procurement, this may be appropriate only when one or more of the following criteria are met:
i. The item is available only from a single source;
ii. The public emergency for the requirement will not permit a delay resulting from competitive solicitation;
iii. The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the nonFederal entity; or iv. After solicitation of a number of sources, competition is determined inadequate. (2 CFR §200.320(f)).
6. Contract Cost and Price
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a. A cost or price analysis shall be performed in connection with every procurement action in excess of the Simplified Acquisition threshold (currently $150,000) including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, independent estimates shall be made prior to receiving bids and proposals. i. Profit shall be negotiated as a separate element of the price for each contract in which there is a no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work. ii. Costs or prices based on estimated costs for contracts under the Federal award are allowable only to the extent that costs incurred or cost estimates included in negotiated prices would be allowable for the City under Subpart E- Cost Principles of Part 200- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
iii. The cost plus a percentage of cost and percentage of construction cost methods of contracting shall be used. (2 CFR §200.323)
7. Federal Awarding Agency or Pass-Through Entity Review a. The City shall make available, upon request of the Federal awarding agency or pass-through entity, technical specifications on proposed procurements where the Federal awarding agency or pass-through entity believes such review is needed to ensure that the item or service specified is the one being proposed for acquisition.
This review generally will take place prior to the time the specification is incorporated into a solicitation document. However, if the City desires to have the review accomplished after a solicitation has been developed, the Federal awarding agency or pass-through entity may still review the specifications, with such review usually limited to the technical aspects of the proposed purchase. b. The City will make available upon request, for the Federal awarding agency or passthrough entity pre-procurement review, procurement documents, such as requests for proposals or invitations for bids, or independent cost estimates, when:
i. Procurement procedures or operations fails to comply with the procurement standards in this part;
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ii. The procurement is expected to exceed the Simplified Acquisition Threshold ($150,000) and is to be awarded without competition or only one bid or offer is received in response to a solicitation; iii. The procurement, which is expected to exceed the Simplified Acquisition Threshold, specifies a “brand name” product;
iv. The proposed contract is more than the Simplified Acquisition Threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or
v. A proposed contract modification changes the scope of a contract or increases the contract amount by more than the Simplified Acquisition Threshold.
c. The City is exempt from the pre-procurement review in paragraph 21.b. of this section if the Federal awarding agency or pass-through entity determines that its procurement systems comply with the standards of this part. d. The City may request that its procurement system be reviewed by the Federal awarding agency or pass-through entity to determine whether its system meets these standards in order for its system to be certified. Generally, these reviews must occur where there is continuous high-dollar funding, and third-party contracts are awarded on a regular basis;
e. The City may self-certify its procurement system. Such self-certification must not limit the Federal awarding agency's right to survey the system. Under a selfcertification procedure, the Federal awarding agency may rely on written assurances from the City that it is complying with these standards. The City must cite specific policies, procedures, regulations, or standards as being in compliance with these requirements and have its system available for review. (2 CFR § §200.324).
8. Bonding Requirements
a. For construction or facility improvement contracts or subcontracts exceeding the Simplified Acquisition Threshold ($150,000), the Federal awarding or pass-through entity may accept the bonding policy and requirements of the City provided that the Federal awarding agency or pass-through entity has made a determination that the Federal interest is adequately protected. If such a determination has not been made, the minimum requirements must be as follows:
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b. A bid guarantee from each bidder equivalent to five percent (5%) of the bid price.
The bid guarantee must consist of a firm commitment such as a bid bond, certified check, or other negotiable instrument accompanying a bid as assurance that the bidder will, upon acceptance of the bid, execute such contractual documents as may be required within the time specified;
c. A performance bond on the part of the contractor for 100 percent (100%) of the contract price. A performance bond is one executed in connection with a contract to secure fulfillment of all the contractor’s obligations under such contract; and, d. A payment bond on the part of the contractor for 100 percent (100%) of the contract price. A payment bond is one executed in connection with a contract to assure payment as required by law of all persons supplying labor and material in the execution of the work provided for in the contract. (2 CFR §200.325).
9. Contracting with small and minority business, women’s business enterprises, and labor surplus area firms.
a. All necessary affirmative steps will be taken to assure that minority business, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps include
i. Placing qualified small and minority businesses and women’s business enterprises on solicitation lists;
ii. Assuring that small and minority businesses and women’s business enterprises are solicited whenever they are potential sources; iii. Dividing total requirements, when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses and women’s business enterprises;
iv. Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses and women’s business enterprises;
v. Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency of the Department of Commerce; and,
vi. Requiring the prime contractor, if subcontracts are to be let, to take the affirmative steps listed in paragraphs (1) through (5) of this section.
10. Contract Provisions: In accordance with 2 CFR §200.326, contracts with a Federal funding source must include the following compliance provisions, as applicable:
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a. Equal Employment Opportunity: All contracts, when funded in whole or partly by monies derived from the Federal government (either directly or indirectly), shall contain a provision requiring compliance with Executive Order No. 11246 (Equal Employment Opportunity), as amended by Executive Order No. 11375 (requires nondiscrimination in contracting) and as supplemented in U.S. Department of Labor regulations. (2 CFR pt. 200 Appendix II(C)).
b. Remedies: Contracts in excess of $150,000 must contain provisions or conditions that will allow for administrative, contractual or legal remedies in instances when contractors violate or breach contract terms and provide for such sanctions and penalties as may be appropriate. (2 CFR pt. 200, Appendix II(A)).
c. Termination: All contracts in excess of $10,000 must address termination for cause and convenience by the City, including the manner by which it will be effected and the basis for settlement. (2 CFR pt. 200, Appendix II(B)). d. Record Retention: Contractors must be required to maintain all requisite records for 3 years after the City makes a final payment, unless a specific exception applies. (2 CFR §200.333). Contracts must contain a provision that the City, the federal grantor agency, the U.S. Comptroller General or any of their duly authorized representatives must have access to any books, documents, papers, and records of the contractor that are directly pertinent to that specific contract, for purposes of making audits, examinations, excerpts and transcripts. (2 CFR §200.336). e. “Anti-Kickback”: Applies to construction or repair contracts in excess of $2,000. It prohibits kickbacks in construction contracts funded with Federal monies.
Contractors and subcontractors or subrecipients shall be prohibited from inducing any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled and suspected or reported violations shall be immediately reported to the Federal awarding agency. (18 USC §874; 2 CFR pt. 200, Appendix II(D), 29 CFR pt. 3). f. Davis-Bacon Act: Applies to construction contracts in excess of $2,000. It requires contracts to pay laborers and mechanics wages not less than the prevailing wage as determined by the Secretary of Labor and must be required to pay wages not less than once a week. Each bid solicitation published by the City must contain the current prevailing wage determination. Any award of the contract must be conditioned on contractor’s acceptance of that wage determination and suspected or reported violations of this act shall be immediately reported to the Federal awarding agency. (40 CFR §3141 et seq., 2 CFR pt. 200, Appendix II(D), 29 CFR pt. 5.)
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g. Contract Work Hours & Safety Standards: When applicable, all contracts awarded by recipients in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with the Contract Work Hours and Safety Standards Act, 40 USC §§3702, 3704; 2 CFR pt. 200, Appendix II(E)). h. Environmental Law Compliance: Applies to contracts and sub grants in excess of $150,000. Contractor shall be required to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 USC §7606) and the Clean Water Act. (42 USC §1368). Suspected or reported violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA). 2 CFR pt. 200, Appendix II(G)). i. Debarment and Suspension: Contracts funded with Federal grant monies may not be awarded to contractors that have been debarred or suspended from receiving Federal monies pursuant to the System for Award Management (SAM). (2 CFR §180).
j. Byrd Anti-Lobbying Amendment: Contractors that apply or bid for an award of $100,000 must certify that they will not and have not used Federal funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award. (31 U.S.C. §1352).
40 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #1
REQUEST FOR PURCHASING CARD
TO: Finance Manager
FROM: _________________________________________________________________________ (Department)
SUBJECT: Request for Purchasing Card
I request the following employee be issued a City of Laguna Beach Purchasing Card for the purpose of making small-dollar purchases in the normal course of authorized City of Laguna Beach business.
Full Name of Employee (print): ________________________________________________________ Employee Signature: _________________________________________________________________ Employee Title: ____________________________________________________________________ Single Item Purchase-Supplies or Material (Not to Exceed): _________________________________ Daily Transaction Limit: ______________________ # of Transactions _________________________ 30-Day Limit _______________________________________________________________________ Restrictions: _______________________________________________________________________ Will the card be used for travel related items? (e.g. airline tickets, rental cars, hotels, etc.):
No____________________ Yes____________________ Only for travel related items REQUESTED BY:_________________________________________________________________ Department Head
APPROVED BY: __________________________________________________________________ Finance Manager
APPROVED BY: __________________________________________________________________ City Manager
41 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #2
PURCHASING CARD CARDHOLDER AGREEMENT
I, ____________________________________hereby agree to comply with the purchasing card policy and procedures and the following terms and conditions regarding my use of the card. As a cardholder, I have read and understand the City of Laguna Beach Purchasing Card Policy and Procedures.
1. I understand that I am being entrusted with a valuable tool, the purchasing card. I will be making financial commitments on behalf of City of Laguna Beach. I will obtain the best value for the City of Laguna Beach by using the card wisely and with discretion.
2. I agree to use this card for official approved purchases only. I fully understand that misuse or abuse of the card will result in revocation of the card and appropriate disciplinary action which may include termination of my employment. I also agree to attend training on the use of this card as prescribed by Finance Manager.
3. Policy violations include, but are not limited to:
a. Expenditures for personal purposes;
b. Cash advances or refunds;
c. Expenditures for entertainment, including but not limited to the purchase of alcoholic beverages; d. Purchases under contracts, unless an emergency exception is granted; e. Separate, sequential, and component purchases or transactions made with intent to circumvent State Law or City policy;
f. Transaction amounts greater than cardholder’s limits; g. Failure to submit proper documentation with each monthly statement, and; h. Allowing the card to be used by someone else
4. I agree to return the card immediately upon request or upon termination of employment (including retirement and resignation). Should I be transferred, qualify for extended leave or undergo an organizational change which causes my duties to no longer necessitate the use of the card, I agree to return it immediately and arrange for issuance of a new card as may be appropriate.
5. If the card is lost or stolen, I agree to immediately notify the Finance Manager both verbally and in writing.
I understand and agree that my use of the purchasing card is subject to the following specific purposes or restrictions:
Employee Signature: ______________ Date: ____________ Department______________ Department Head: ________________ Date: ___________ Administrator____________ Transaction Limit: $______________ Monthly Limit: $__________ Submit to Department Head to include with Request for Purchasing Card 42 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #3
PURCHASING CARD LOST/STOLEN REPORT
TO: Finance Manager
FROM: ___________________________________________________________________________ (Department)
Card Number: ______________________________________________________________________ Full Name of Employee (print): ________________________________________________________ Employee Signature: _________________________________________________________________ Employee Title: ______________________________________________________________________ Date of Loss: ________________________________________________________________________ Date Stolen: _________________________________________________________________________ Details:
____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ 43 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #4
CARDHOLDER STATEMENT OF DISPUTED ITEM(S)
RE: _____________________________________________________________ CARDHOLDER NAME: _______________________CARD NUMBER: _________________________ MERCHANT NAME: __________________________DISPUTED AMOUNT: $___________________ I dispute the charge(s) described herein as follows: [Check Appropriate Box(es)] o I certify that the charge listed above was not made by me nor were the goods or services represented by the above transaction received by me or by a person authorized by me. o I do not recognize the transaction as listed above. Please inform me of merchant name and description of merchandise purchases.
o Although I did engage in the above transaction, I dispute all or part of the charge in the amount of $ _______________________.
o I have contacted the merchant and requested a credit adjustment that I did not receive or was not satisfactory. o I have been charged twice for the same transaction. Posting dates: _______________ and _______________. o A credit slip was listed as a sale on my statement.
o The amount of the sales slip was increased from $______ to $_____. Enclosed is my copy of the sales slip prior to alteration.
o I received a price adjustment (credit slip) on the above transaction, and it has not appeared on my statement.
Enclosed is a copy of the credit memorandum.
o Non-Acceptance
o Other, please explain completely.
o I am disputing the charge because:
Designated Cardholder Signature: __________________________________________________ Daytime Phone: _________________________________________________________________ Date: __________________________________________________________________________ Fax Dispute Form to: Finance Manager (949) 497-0771 or send form by email. 44 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #5
PURCHASING CARD CHANGE FORM
TO: Finance Manager
FROM: _________________________________________________________________________ (Department)
Card Number: ____________________________________________________________________ Full Name of Employee (print): ______________________________________________________ Employee Signature: _______________________________________________________________ Employee Title: __________________________________________________________________ Date of Increase: _________________________________________________________________ Increased To: ____________________________________________________________________ Other Requests: ___________________________________________________________________ Head Department Signature: _________________________________________________________ Reason:
_______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Date Changed: ____________________________________________________________________ Signature: __________________________________________
Approval, Finance Manager
Signature: __________________________________________
Approval, City Manager
Copy: Department Head
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EXHIBIT #6
PURCHASING CARD RETURN FORM
TO: Finance Manager
FROM: _____________________________________________________________________________ (Department)
Card Number: ________________________________________________________________________ Full Name of Employee (print): __________________________________________________________ Employee Signature: ___________________________________________________________________ Employee Title: _______________________________________________________________________ Date Card Returned: ___________________________________________________________________ Returned To: _________________________________________________________________________ Signature: ____________________________________________________________________________ Reason:
_______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Action/Date Taken:
_______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ _______________________________________________________________________________________ Signature: __________________________________________
Finance Manager
Copy: Department Head
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EXHIBIT #7
EXAMPLE PURCHASE CARD PAYMENT REQUEST DETAIL
(To Be Completed By Cardholder)
Please staple all original receipts to this form.
___________________________________________________________ Cardholder Signature Date
___________________________________________________________ Department Head Signature Date
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EXHIBIT #8
P-CARD MISSING RECEIPT AFFIDAVIT
I __________________________, have either not received or have misplaced a P-Card receipt totaling $______________. This document will be used in lieu of an invoice or receipt for this transaction.
Vendor: _______________________________________ Amount: $_____________ Date of Purchase: ______________ Transaction Number: ___________________ Item(s) Purchased:
(Include description, quantity and unit price, and business purpose for each item) ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ What attempts have been made to request a duplicate receipt from the vendor? (Include names, dates, phone numbers, or emails used in requesting documentation from the vendor.) ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ ________________________________________________________________________ I certify that the amounts shown above (and on the attached, if applicable) were purchased and received for City of Laguna Beach. I understand that habitual use of this form* instead of submitting actual receipts or invoices will result in suspension or termination of P Card privileges. _________________________________ ___________________________ Cardholder (Signature/Date) Cardholder (Printed Name)
____________________________ _________________________________ Approving Official (Signature/Date) Approving Official (Printed Name) *Habitual use is defined as more than SIX (6) times in one fiscal year Please submit a copy of this form to:
Finance Division Attn: Finance Manager
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EXHIBIT #9
P-CARD REPORTING ABUSE
(Page 1 of 2)
To: Finance Manager
Reported By: Phone Number: ________________________
Cardholder Name: Last four digits of card: __________________ Select P‐Card Misuse or Non‐Compliance (choose one)
1. P‐Card Misuse:
Select the area(s) that apply and refer to page 2 for reporting and documentation requirements:
P‐Card used to purchase personal items (intentional or unintentional) Purchased items on the P‐Card not authorized for purchase by the employee Retained a rebate or refund from a vendor, bank or other financial institution for personal use Used the P‐Card for purchases over $5,000
Purchased gift cards, alcoholic beverages, tobacco products or personal items Any person, including a Supervisor/ Approving Official who knowingly, intentionally, willfully, wantonly, or recklessly allowed or conspired with the cardholder on any of the actions noted above
2. Non‐Compliance to P‐Card Manual:
List the area(s) of Non‐Compliance that apply and refer to page 2 of this form for reporting and documentation requirements:
1. 2.
Comments:
_____________________________________________________________________________________ _____________________________________________________________________________________ ___________________________ Date: _____________
Signature (Reported By)
*Any incidents of P‐Card Misuse as described above must be reported to the Finance Office. T his reporting requirement will be handled centrally from the Finance Division. In addition, the Personnel Division will review all cases of alleged employee misuse that have been reported to the Finance Division. 49 ADMINISTRATIVE POLICY 1-9 EXHIBITS
EXHIBIT #9
P-CARD REPORTING ABUSE
(Page 2 of 2)
For reported cases of P‐Card Misuse, attach the following to the P‐Card Reporting Form:
1. A memo on letterhead explaining the circumstance of what happened (including a timeline of the incident and if the employee self‐reported the incident)
2. A copy of the receipt and/or other supporting documentation.
3. A check made payable to City of Laguna Beach (if the purchase was for personal use/gain).
4. Submit the entire package to Finance Manager.
For reported cases of Non‐Compliance to the P‐Card Manual, attach the following to the P‐Card Reporting Form:
• A memo on letterhead explaining the circumstance of what happened • A copy of the receipt and/or other supporting documentation. • Submit the entire package to the Controller’s Office, 320 Business Services Building Note:
Notices of non‐compliance will be issued by the Personnel Division for cases of P‐Card Misuse and Non-Compliance. All notices of non‐compliance will be addressed to the cardholder and copied to the Finance Department and the Department Head. Receipt of notices of non‐compliance may result in loss of P‐Card and possible disciplinary action, up to and including termination of employment. 50 ADMINISTRATIVE POLICY 1-9 EXHIBITS
Allowable Purchases (Things I CAN buy with a P-Card) Unallowable Purchases (Things I CANNOT buy with a P-Card) Advertising; includes employee recruitment announcements and any advertising placed in a publication, magazine or newspaper. Alcoholic beverages and tobacco Computers, Servers, and Software for City use. Cash Advances, Cash Refunds, or “Store Credits” held on account with the vendor
Emergency Equipment rental of less than 30 days (DOES NOT include vehicle rental). Construction, Infrastructure Repairs or Renovation (NO Labor charges are allowed).
Vehicle repairs & maintenance. All costs must be reported in accordance with fleet management
Entertainment
Equipment under $5,000. Firearms or explosives
Equipment under $10,000 approved by the City Manager Maintenance/Service agreements (that require a signed contract) Fuel/Gasoline for motor vehicles Payments to individuals for services rendered Gift cards, gift certificates, stored value cards, calling cards, pre-paid cards or similar products (Require Deparment Head and City Manager Approval) Professional licenses Meals, lodging, transportation and travel related expenses for employees, prospective employees and guests performing a service for the City (includes hotel reservations).
Personal purchases (even if you intend to reimburse the City of Laguna Beach)
Registration fees:
- Food is unallowable UNLESS included as part of the registration fee - Conference registration fees may be paid with a P-Card; however, employees must not request reimbursement for meals included in the conference registration fees. - No memberships or lodging may be paid as part of the registration Limo services
Dues and subscriptions required to be paid through internet or web transaction. Split orders (including items on statewide or agency contracts) Shuttles and taxi and uber services
Materials and supplies under $5,000 and in compliance with the city purchasing policy.
Meals for City events with City Manager Approval
Service/Recognition awards - i.e. plaques, certificates, etc… Wireless Communication Devices (WCD) – i.e. IPAD’s with connectivity, cell phones, Blackberries, iPhones, etc…. with City Manager Approval.
CITY OF LAGUNA BEACH P-CARD “QUICK” REFERENCE SHEET
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