24 Miss. Code. R. 2-10.5 - Purchasing
A. The certified agency provider must develop
and adhere to purchasing policies and procedures that ensure:
1. Proper internal controls over the
procurement, storage, and distribution functions are in place and in accordance
with federal and state regulations, including proper oversight and segregation
of duties between the purchasing, receiving, and recording functions.
2. CMHCs and state agency provider-operated
services adhere to the laws and regulations published by the Mississippi
Department of Finance and Administration (DFA) Procurement Manual.
3. The agency provider maintains adequate
documentation to support all purchasing transactions (e.g. requisitions, bids,
purchase orders, receiving reports, invoices, canceled checks, and
contracts).
4. The agency provider
maintains an inventory system accounting for all grant-purchased equipment that
includes a master listing of all equipment with, at a minimum, the serial
number of the equipment item, the cost of the equipment item, the date that the
item was purchased, the grant funded service for which the item was purchased,
and the unique inventory number assigned to the item by the facility. A label
with this unique inventory number must be affixed to the equipment
item.
5. The agency provider
reports to DMH all grant equipment purchases and deletions on the
DMH-prescribed form. The form and instructions are included in the DMH Service
Providers Manual, which is located on the DMH website.
6. Written approval is obtained from DMH
and/or the county board of supervisors, depending on the source of funding,
before disposition of real and personal property purchased with state and/or
county-appropriated funds.
7. All
insurance proceeds or proceeds from the sale of grant inventory must be
returned to the service for which it was initially purchased.
8. Property and equipment ledgers are
periodically reconciled to general ledger accounts.
Notes
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