DJ-R-2: Purchase Orders and Receiving Reports

D: Fiscal Management


All requisitions, signed  in triplicate (white, yellow and green) by the principal, must be submitted to either the Purchasing and Material Services Division, Operations Division, or the Maintenance and Construction Division, as indicated below.  The requisition may be marked to a the attention of a specific individual; however, it should still be sent first to either the Purchasing and Material Service Division, Operations Division, or Maintenance and Construction Division. 


  • supplies (schools may also purchase supply items and pay vendors directly using their purchasing card or flexible purchasing funds); 
  • furniture and equipment (all requests are to be submitted on requisitions directly to the Purchasing and Materials Services Division); 
  • services (includes rental of supplies or equipment and repairs not covered on the "Procedures for Repair of Various Equipment", telephone changes, etc.) 

Note: As much detail as possible must be provided on the requisition - school work order number (if applicable), quantity, complete description, supplier, date goods required. 


  • custodial supplies: requests would include general cleaning supplies such as mops, cleaning chemicals, waxes, etc.;
  • minor repair supplies: requests would include general items such as lamps, ballasts, fasteners, small hand tools, etc.;
  • repairs: requests would include repairs and/or deficiencies in walls, doors, windows, floors, etc.

Maintenance Workshop 

  • minor alterations: most requests would be generated on the Master List, determined and reviewed annually by the Space Review Sub-committee, which accepts input from schools through the administrators (additional special requirements on requisitions will be considered by Planning and Facilities, subject to availability of funds); 
  • maintenance:  routine requirements may be brought to the attention of maintenance staff members when they make their maintenance surveys in each school during the school year; maintenance requests may also be submitted on a requisition); 
  • when emergency maintenance situations occur that could be hazardous to staff or students, or lead to serious damage to building and equipment, school administrators are requested to contact the workshop immediately;
  • district-wide painting, roofing, asphalting, and other cyclical programs are established for all schools by the Maintenance and Construction Division ; if further information is required (for example, when the interior of a school will be painted), the Maintenance Support Supervisor for the area should be contacted at the Maintenance and Construction Division at the Board Workshop. 

Schools should not include more than one type of request per requisition; for example, a minor alteration item and a supply item should be requested on separate requisitions. 


Requisitions for replacement of stolen or lost equipment are the exception to the above procedure.  These requisitions must be attached to the white copy of the "Vandalism, Theft, Breaking and Entering Report Form" and submitted to the Secretary-Treasurer’s Office.  In some cases, the equipment is found elsewhere in the school after a period of time; therefore, these requisitions may be held between 30 and 60 days before being processed. 


  • A purchasing card program has been introduced into the district.  The program is designed to enable individuals to make direct purchases.  Monthly approved payments will be issued by schools for any cardholder who is assigned to a specific school; i.e. principal, vice-principal, secretary, etc..  In the case of individuals who are assigned to division or satellite offices, payments will be made through the Accounting Division. 
  • The purchasing card program is not intended to avoid or bypass other appropriate procedures.  It is intended to provide flexibility and autonomy to the cardholder while complementing current existing purchasing and payment guidelines. 
  • Controls ensure that the program can be used only with specific types of merchants and within specific dollar limits. 


When the Purchasing and Material Services Division orders equipment, supplies, or services for a school, a receiving copy of the purchase order will be forwarded to the school. 

The white receiving copy of the same order must be completed as follows:

  1. date and quantities received are recorded;
  2. signatures of actual receiver and principal are obtained;
  3. copy is forwarded  to the Accounting Division;
  4. a copy is retained as a permanent school office copy. 

Partial delivery of an order  

  • If the majority of items on the purchase order are received, the white copy must be completed as above.
  • If a minority of items on the purchase order are received, a receiving report must be prepared for the items received; and the white copy of the receiving report must be forwarded to the Accounting Division. 

The white receiving copy of the purchase order is retained until such time as delivery of most items on the purchase order is received. 

The white receiving copy must be completed for the current delivery only and forwarded to the Accounting Division; in this instance, the receipt is not claimed again for items previously covered by a receiving report. 

Delivery prior to receiving purchase order copy 

A receiving report must be prepared for the delivery and the white copy forwarded to the Accounting Division. 

Returning supplies 

When supplies are returned directly to the supplier or to the Board Education Centre for return to the supplier,  the white receiving copy of the purchase order or receiving report must indicate that the supplies have been received and returned.  The buyer listed on the purchase order must be advised.  A subsequent delivery of replacement supplies should be reported on a receiving report. 

Important:  Prompt attention must be given to white receiving copies.  Payment for supplies or services is withheld until evidence of delivery is received from the school. It is essential that prompt attention be given to forwarding the white receiving copies of purchase orders and receiving reports. 

Remember:  Suppliers need their money. 



Equipment is defined as “an approved standard item that is determined to have a tangible asset value”.  To be considered as a tangible asset, equipment must meet all three of the following criteria:

  • a value over $500 net before taxes;
  • a useful service life longer than five years; and
  • a piece of equipment with a serial number.

Furniture meeting approved Board standards, no matter what the value, will continue to be considered a tangible asset. 

As such, all approved standard furniture (i.e., desks, cupboards, posture chairs, side chairs, individual student tables, standard tables, etc.) will continue to be included on any inventory records kept by the district.


For many years, the policy of the Ministry of Education has placed strict limitations on the approval of capital funding to school districts for additional furniture and equipment.  As a result of this policy, only top priority items have been approved for schools, and many schools have purchased furniture and equipment out of school-raised funds.  It   is important for schools to carry out the appropriate procedures prior to obtaining a furniture or equipment item to ensure that it may be placed on the Board inventory.  It will be the responsibility of the school to pay the cost of repairs and/or replacement of items deemed non-standard that have been listed on the Board inventory for recording purposes only.  This includes the replacement of stolen equipment and furniture.

Funds transferred to a school's flexible purchasing account cannot be directly used to purchase furniture or equipment.  Funds can be transferred to a capital item account by forwarding a request to the Accounting Division requesting that funds be transferred.  When a principal and staff are considering the purchase of equipment from school-raised funds or when a donation of equipment is made to the school, the principal must contact the Board’s Director of Purchasing and Material Services in advance to determine whether the item meets Board standards of quality and safety, in order that the equipment may be placed on Board inventory for repair and/or replacement.  When schools order directly from a vendor, all equipment received at the school must be engraved by the school, and a copy of the invoice sent to the Purchasing and Material Services Division to be added to the inventory. The school’s “Operation Provident” Property Identification Code Number should be upgraded on all current and new equipment.  Misunderstandings have occurred in the past when schools assumed that an existing internal school inventory had been recorded on the Board central inventory.  A complete listing of furniture and equipment in schools has not been done for many years, and the only means of placing an item on the Board inventory is to submit a written request to the Director of Purchasing and Material Services.

Furniture and equipment items, meeting approved standards and purchased for schools with Board funds, are automatically added to the Board inventory. 

Used furniture or equipment would not normally be considered for addition to the Board inventory.  Used band instruments are an exception to this practice and will be evaluated upon request for possible placement on the inventory. 

Some equipment, such as a stove, refrigerator, or built-in dishwasher, may require additional installation costs.  Principals should contact the Maintenance Division or Planning & Facilities Division, if part of a renovation, in advance of obtaining the item, and an estimate will be prepared to ensure that installation costs are not excessive.

Replacement of Furniture and Equipment

A furniture and equipment item should be replaced  when it is worn out or obsolete or the repair costs are excessive.  Schools have been allocated funds for this purpose.  

Repair of Furniture 

Schools should complete a regular requisition form to request repair of furniture.  Please ensure the requisition shows quantity, description, location and, if possible, type of repair required.  Items considered dangerous should be removed from the classroom immediately. 

Repair of Equipment 

When equipment is in need of repair, the school should place a telephone call to the Repair Line in the Purchasing and Material Services Division.  Please refer to "Procedures for Repair for Various Equipment" that is available in all school offices.  All curriculum microcomputer equipment is repaired through Information Technology (call the Help Desk 713-4444 for information).

NoteThese regulations are to be considered supplementary to policy DJ, Purchasing; except that the two-thirds Board majority for amendments to these regulations will not be required.  These regulations may be changed by senior management, provided they remain in harmony with  policy DJ.

DMT Responsibility: D-FSS














Adopted Date: 
Sunday June 01, 1980
Revision Date: 
Aug 1990
Jan 1999