• Section 1 - Overview
• Section 2 - Purchasing Goods or Services
• Section 3 - Purchase Orders
• Section 4 - Non-Purchase Order Payments
• Section 5 - University Visa Purchase Cards
• Section 6 - Staff Reimbursements
• Section 7 - GST Implications

Section 1 - Overview

(1) Procurement Policy applies to all staff involved in the ordering or payment for goods and services supplied to the University. To ensure that purchases are processed efficiently and within the economic limits imposed by the Delegations of Authority Policy and Register, standard procedures are required and are outlined in this policy.

Section 2 - Purchasing Goods or Services

(2) The ordering of all goods or services on behalf of the University is subject to the limits outlined in the Procurement Policy. Price representing the best value should be chosen in relation to the suitability and quality of the goods or services for the University's purposes.

(3) The purchase of all goods and services on behalf of the University are subject to the authorisation levels outlined in the Delegations of Authority Policy and Register. Under this Policy, staff member authorising the expenditure ensures that the expenditure is on University business and that funds are available before an invoice is approved for payment.

(4) For further information, please refer to the Quotations and Tenders for Purchases Guidelines and Delegations of Authority Policy and Register.

(5) When purchasing Goods or Services, please refer to P2P Promap and follow the below procedure. For any clarifications of the process please contact the relevant Faculty Finance Manager (FFM) or Portfolio Management Accountant (PMA) via the Finance and Planning Staff webpage.

1. Check if a budget exists and money is available.
2. Ensure the purchase amount is within the delegation limit that your supervisor can approve.
3. Confirm you are permitted to buy the Goods or Services. Refer to the list of Procurement Category Specialists.
4. Verify your spend will not exceed the Maximum Permissible Threshold of $100,000 over the term. Refer to your Faculty Finance Manager or Portfolio Management Accountant if it does.
5. Confirm if there is an existing ACU supply arrangement or State Government contract in place that covers what you intend to buy. For existing ACU arrangements or preferred vendors, seek information from Finance and Planning.
6. For NSW Government contracts, refer to the NSW Government Contracts list. To receive a discount when using NSW Government contracts, quote: Buy.NSW Number: 3831
7. For other states, refer to the relevant State Government Procurement website and contact the Category Manager to confirm the process. Refer to Victorian Government State Purchase Contracts or Queensland Government Procurement Categories. For remaining states, refer to the State Procurement website where available.

(6) If an existing supply arrangement does not exist and a new supplier is required, ensure you comply with the Procurement Policy, as follows:

1. If total spend <= AUD$5,000, make your own decision.
2. If total spend <= AUD$20,000, obtain at least two formal quotes, unless fewer can be justified to Finance and Planning, then make your own decision. Keep all documentation.
3. If total spend >= AUD$20,000 and <= AUD$100,000, inform your FFM or PMA who will decide if a Tender Evaluation Committee (TEC) needs to be formed. Written quotes (outside of the tender process) must be received from at least three potential suppliers, for spend >= AUD$20,000 to <= AUD$50,000. Spend of > AUD$50,000 to <= AUD$100,000 generally requires an RFQ, RFP or RFT to be released formally using the ACU Tender Portal eProcure, to a minimum of:
   1. RFQs - 2 bids, unless fewer can be justified to Finance and Planning.
   2. RFPs and RFTs - 3 bids, unless otherwise approved.
4. If total spend > AUD$100,000, inform your FFM or PMA who will resolve with Finance and Planning or Finance and Resources Committee. It is mandatory that a TEC be formed unless otherwise advised by the Chief Financial Officer for spend of AUD$200,000 or less, or by the Chief Operating Officer, on the recommendation of the Chief Financial Officer, for spend > AUD$200,000 or by the Finance and Resources Committee. Tenders require 3 bids, unless otherwise approved.
5. Formal Requests for Tenders, Proposals and related documentation must be issued using the ACU Tender Portal eProcure.
6. Where you are permitted, place your order using the applicable process or have the appropriate Procurement Category Specialist place the order on your behalf. Note, final contract documents may only be signed by staff with the authority to sign on behalf of ACU and with a delegation limit that can accommodate the spend over the term of the agreement and cannot be the requisitioning officer or evaluation committee.

Section 3 - Purchase Orders

(7) All purchases of Goods and Services require a Purchase Order raised in TechnologyOne Finance System. Before raising a Purchase Order, the supplier account must be created using the New Creditor Request (NCR) Form in TechOne. All details on the form must be completed including method and reason for selection ensuring there is no Modern Slavery in the supplier’s supply chain. Please refer to NCR Instructions or P2P Training Material for details. 

(8) On receipt of the goods or services in good order and condition, the staff member is required to send the following documentation to Accounts Payable to facilitate payment:

1. Delivery docket (if provided by supplier) or signed statement on supplier invoice stating that goods were received;
2. Tax Invoice from the supplier, with reference to original purchase order number. Please note the tax invoice must be coded with a valid account string and approved by the appropriate financial and budget delegations.

(9) Any unexpected difference in the amount between the invoice and the purchase order, should be taken up by the staff member requisitioning the goods or services with the supplier.

(10) For domestic payments, an EFT payment run is performed each Thursday in accordance with payment terms. Payments in non-AUD currency and/or overseas bank accounts are made on Wednesdays via an international Telegraphic Transfers (TT) in accordance with payment terms. Please note payment days may be impacted by public holidays and staff members can contact Accounts Payable for more information.

Section 4 - Non-Purchase Order Payments

(11) Non-purchase order payments can be made for goods and services that cannot easily be purchased under the ordering system outlined in Section 3 above. Examples include the following:

1. utility organisations such as electricity, telephone, gas and water;
2. reimbursement of travel expenses;
3. vehicle registration;
4. conference registration fees;
5. payments to independent contractors (refer to the Determining Employee or Contractor Status Policy).

(12) On receipt of the goods or services in good order and condition, the staff member is required to send the following documentation to Accounts Payable to facilitate payment:

1. Delivery docket (if provided by the supplier);
2. Tax Invoice from the supplier (coded with a valid account string and approved by the appropriate financial and budget delegations).

(13) As noted above, for local payments an EFT payment run is performed each Thursday in accordance with payment terms. Payments in non-AUD currency and/or overseas bank accounts are made on Wednesdays via an international Telegraphic Transfers (TT) in accordance with payment terms. Please note payment days may be impacted by public holidays and staff members can contact Accounts Payable for more information.

Section 5 - University Visa Purchase Cards

(14) Please refer to the Purchase Card Policy for details.

Section 6 - Staff Reimbursements

(15) A staff member may seek reimbursement for actual expenditure incurred on behalf of the University. In the first instance, the staff member should request for the supplier to invoice the University for payment. In the event that this is not possible, the staff member can seek reimbursement from the University for expenses incurred and already paid by the staff member personally.

(16) For information regarding reimbursement for use of a staff member’s own vehicle for University purposes, refer to the Motor Vehiclesthe Travel Policy. To submit a staff reimbursemnt please follow the steps below:

1. Complete a Staff Reimbursement Form (a valid account string must be supplied) and attach the original invoices/receipts to support the total reimbursement amount (the University may not process reimbursement for amounts missing supporting documents).
2. Arrange for the appropriate financial and budget delegation approval.
3. Send the completed and approved form along with supporting documents to Accounts Payable for processing.

(17) Reimbursement is made by Electronic Funds Transfer (EFT) directly into the staff member’s nominated bank account. Where bank details have not been supplied, payment will be credited to the same bank account into which the staff member’s salary is deposited. An EFT payment run is performed each Thursday for staff reimbursements. Note, the payment day may be impacted by public holidays and staff members can contact Accounts Payable for more information.

(18) Where partial reimbursement only is being sought, original invoices are still required. These will be retained by the University for a period of at least 7 years. If the invoice is required for a personal income tax return, a copy should be retained by the staff member. Should the Australian Taxation Office require the original copy, it will be furnished upon request.

Section 7 - GST Implications

(19) The following criteria must be satisfied for all goods and services acquired by the University:

• Tax Invoice is obtained. Note, a credit card slip or EFTPOS slip that does not include itemised purchase details is not considered a tax invoice and is not an evidence of a transaction for GST purposes.
• Supplier must have an ABN, unless they provide a completed and signed Statement by a Supplier ATO form - Reason for not Quoting an ABN to an Enterprise form.
• Original documentation is obtained.

(20) If these criterias are not satisfied, the University is unable to claim input tax credits for the GST paid and the project code will be required to meet this additional cost, refer to Goods and Services Tax Guidelines for further details.

(21) Where no ABN or Statement by Supplier form is supplied, the University is required to withhold funds at the rate of 47% (from 1 July 2017) for amounts greater than $75 excluding GST.