The Fifth Judicial District Department of Correctional Services policy regarding purchasing and requisitioning supplies and equipment, and property inventory and control will meet the needs of employees and programs while maintaining appropriate controls.
A purchase requisition form will be filled out by the District employee and signed by the employee’s supervisor. All purchase requisition forms then are sent to the Administration office, and are either approved by the Administrative Officer or Business Manager. A purchase order is entered into the Fundware (accounting) system, with a copy being maintained by Administration and a copy being mailed/faxed to the vendor. All supplies and equipment received will be signed for by a Department staff member, with the shipping document/invoice being forwarded to the Administration office seeking payment.
The Department does have open accounts with several businesses that routinely have purchases (food vendors and maintenance supplies, for instance). The Department will only allow designated employees to sign for goods at those businesses with open accounts. Receipts/shipping receipts for these purchases will be signed for by a District staff member.
In accordance with the State of Iowa’s capital asset policy, the District will maintain a fixed asset listing for all equipment purchases over $5,000.00. The fixed asset listing documents the asset, model number, serial number, dollar value at time of purchase, location of the asset, and depreciated value. This listing will be updated and reviewed in Administration at the completion of each fiscal year in regards to additions, deletions, or changes in location. All deletions from the fixed asset listing will be documented by a “fixed asset deletion form”, which will be maintained with the fixed asset records.