ACCOUNTING SERVICES
who we are & what we do…
 ACCOUNTS PAYABLE
 Vendor Payments
 LaCarte P-Card Program
 Travel Reimbursements
 POST-AWARD ACCOUNTING
 PURCHASING
Louisiana 4-H Seeds of Service
Grant
• For budget code information please contact
Janet Fox.
• Grant Amount: $1000
• Purchase Only: Supplies
• Send all paperwork to Janet Fox at
jfox@agcenter.lsu.edu or P. O. Box 25100,
Baton Rouge, LA 70894-5100
LSU AgCenter Intranet
Visit Accounting Services Online
your “one-stop” resource for policy & procedure
Please note this link is available to LSU AgCenter Staff Only
Accounting Services
 Accounts Payable
 Advisory Committee
 A-Z Index
 LaCarte
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Memos
Post-Award Accounting
Purchasing
Related Links
Staff Directory
Travel
PURCHASING 101
What you need to know about expending public funds…
• Public Procurement
Louisiana Laws, Rules & Regulations
• Policy & Procedure
• Delegated Purchasing Authority
• Procurement Methods
• Avoiding Common Pitfalls
ask first if in doubt… don’t make uninformed assumptions!
GOVERNING PROCUREMENT LAWS, RULES & REGULATIONS
APPRECIATING THE “WHY” BEHIND OUR DUTIES & REQUIREMENTS
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RS 9:2778 Governing State Law
RS 38:2211-2296 Public Contracts (New Construction and Major Renovation Projects)
RS 39:196-200 Data Processing Procurement
RS 39:321-332 Property Control
RS 39:360-363 Fleet Management Program
RS 39:1481-1526 Professional, Personal, Consulting and Social Services Procurement
RS 39:1551-1755 Louisiana Procurement Code (Equipment, Supplies, & Operating Svcs)
RS 39:1761 Equipment Lease-Purchase Contracts
RS 42:1101-1170 Code of Governmental Ethics
RS 43:1-34 Public Printing
RS 43:111-211 State Advertisements
RS 44:1-41 Public Records
LAC Title 34, Purchasing Rules and Regulations; Government Contracts, Procurement
and Property Control
• LAC Title 34, Ch. 55 Procedures for Information Technology Hardware, Software,
Software Maintenance and Support Services, and Hardware Maintenance
• Executive Order BJ 08-67 Small Purchase Procedures
and even more…
State of Louisiana
Policy & Procedure
Memoranda
LSU System
Permanent
Memoranda
LSU AgCenter
Policy Statements
Federal OMB
Circulars
a lot of “Red Tape”…
we didn’t create it, but
are responsible for ensuring
LSU AgCenter compliance to
procurement requirements
… we are here to provide guidance & assistance
LOUISIANA PROCUREMENT LAWS
underlying purposes and policies…
• to provide for increased public confidence in state
procurement activities and expenditures of taxpayer
dollars
• to ensure fair and equitable treatment to all vendors
wishing to participate in state procurement activities
• to provide increased economy in state procurement
activities by fostering effective competition
RS 39:1551.B / RS 39:1481
LOUISIANA PROCUREMENT CODE
the procurement code applies to…
“every expenditure of public funds
irrespective of their source,
including federal assistance monies.”
RS 39:1551.B
DELEGATED PURCHASING AUTHORITY
Are you authorized to commit public funds?
Department/Unit Heads are delegated authority to make
purchases $1,000 and less on a noncompetitive basis.
 No Purchasing review, approval, or processing through PRO required
 Some items require prior internal forms, approvals and/or processes,
regardless of cost
Department/Unit Heads may further delegate this $1,000
authority to individual staff & faculty members as they deem
responsibly appropriate.
Unless formally delegated, only LSU AgCenter Purchasing has the authority
to commit public funds and make purchases greater than $1,000.
Delegated Purchasing Authority
some purchases require prior internal forms, approvals
and/or processes, regardless of cost…
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food & beverage, catering, & hosted conferences
professional, personal, consulting & social services
construction/renovation projects
decorative items, pictures/framing, etc
promotional/logo items, award-type items, etc
advertising in any media
…refer to our online A-Z Index for details
BE SMART! …and in the “know”
Do Not “Split Purchase”!
Only Purchasing has the authority to make
purchases >$,1000! (Unless Formally Delegated)
Vendor purchasing contracts, agreements,
forms, etc, cannot be signed by Unit
personnel at any level!
(Forward to Purchasing for review, edit & signature execution.)
AVOID SPLIT PURCHASING
State law prohibits the artificial division of needs to
avoid competitive bid requirements & solicitation
methods!
Louisiana Revised Statute 39:1679 states…
§1679. Violations; penalties
A. No person shall intentionally violate the Louisiana Procurement Code
or any rule or regulation promulgated by the commissioner of
administration with respect to purchasing.
B. Any person who intentionally violates such law, rule or regulation shall
be fined not more than five hundred dollars, or imprisoned for not more
than six months, or both.
NONCOMPETITIVE PROCUREMENTS
Purchases $1,000 and Less per Single Transaction
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LaCarte procurement card program
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Department head approval required
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Cardholder training required
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Visit our LaCarte web page for details
Avoid “Split Purchasing”
NONCOMPETITIVE LACARTE PROCUREMENTS
The “Pre-LaCarte” Questions
Ask Yourself…
 Have I identified all of my known, similar
commodity requirements & needs upfront?
 What is the total estimated cost of these needs,
including any shipping & handling charges?
This estimated cost will dictate the
required procurement process!
Avoid “Split Purchasing”
PURCHASES FROM STATE CONTRACTS
• State contracts available for wide array of items.
• Direct purchase without need for competitive bid process.
PRO Requisition required if >$1,000.
• Purchases are subject to each State Contract’s specific
inclusions/exclusions, terms, and conditions.
• State Contract Database “LA eCat” is accessible online at
www.doa.louisiana.gov/osp
Be Pro-Active! AVOID COMMON PITFALLS
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PURCHASING DELAYS
REQUISITIONS…
 for research supplies and equipment to be purchased on a single quote,
noncompetitive basis under Executive Order BJ 08-67, Section 5.A.26, must
include a detailed explanation of the item’s use and research application; and
an acceptable Vendor quote
 charged to Account Numbers with a 4, 5, 6, 7, 8 or 9 in the sixth digit must
also be routed to Kay Vidrine (Post-Award Accounting) for pre-purchase
review and funding approval
 for computer hardware or software must also be routed to your Unit’s IT
liaison for pre-purchase review and approval
 to be competitively bid must include required specifications, terms and
conditions to be used for evaluation & award purposes
Requisitions lacking the above are unnecessarily delayed and subject to return.
PURCHASING BASICS
Ask first if ever in doubt…
We are here to assist you!
? Questions ?