N.J. Admin. Code § 6A:23A-22.15

Current through Register Vol. 57, No. 1, January 6, 2025

Section 6A:23A-22.15 - Approval of amounts paid in excess of approved purchase orders; board of trustee policy

(a) A charter school board or renaissance school project board of trustees shall adopt a policy establishing the approval process for any remittance of payment for invoice amounts greater than the approved purchase order. The policy shall require the school business administrator, or assistant school business administrator, to identify and investigate, if necessary, the reason for any increase to a purchase order. If it is found that the increase is warranted, the school business administrator, or assistant school business administrator, shall either approve a revision to the original purchase order with the reason noted, approve the issuance of a supplemental purchase order for the difference, or cancel the original purchase order and issue a new purchase order. If it is found that the increase is not warranted, the purchase order shall be canceled and the goods returned. In no instance shall an adjustment be made to a purchase order that changes the purpose or vendor of the original purchase order or a bid award.

(b) Financial systems shall be programmed to:

1. Limit system access so only appropriate business office staff may make purchase order adjustments;

2. Reject adjustments in excess of any established approval thresholds;

3. Prevent unauthorized changes to be processed;

4. Reject payments where the sum of the invoice amount plus any previous invoices charged to the purchase order exceeds the sum of the original purchase order amount plus any authorized adjustments;

5. Reject duplicate purchase order numbers;

6. Reject duplicate invoice numbers; and

7. Prepare an edit/change report listing all payments made in excess of the originally approved purchase order amount.

(c) The school business administrator shall review, on a monthly basis, edit/change reports listing all payments made in excess of the originally approved purchase order amount to ensure all payments made are properly authorized.

N.J. Admin. Code § 6A:23A-22.15

New Rule, R.2009 d.395, effective 12/21/2009.
See: 41 N.J.R. 2850(a), 41 N.J.R. 4706(a).
Amended by R.2017 d.088, effective 5/1/2017.
See: 48 N.J.R. 2719(a), 49 N.J.R. 1079(a).
In (a), deleted a comma following "identify" and inserted a comma following "investigate"; in (b)1, deleted "that" preceding "only"; and in (c), deleted "that" following "ensure".
Amended by R.2017 d.147, effective 8/7/2017.
See: 49 N.J.R. 357(a), 49 N.J.R. 2521(a).
In (a), inserted ", or assistant school business administrator," twice.
Administrative correction.
See: 50 N.J.R. 1715(a).

Amended by 56 N.J.R. 2166(a), effective 11/4/2024