Purchasing Policies and Procedures

The mission of Purchasing and Contract Services is to support and facilitate the instructional research and public service mission of the university by applying the best methods and business practices when K-State is acquiring supplies, materials, equipment, goods, property, printing and services. Within the context of the K-State environment, Purchasing and Contract Services will promote the development and use of purchasing processes that, in turn, promote the pursuit of excellence and the best interests of K-State while maintaining the highest possible integrity, broad based competition, fair and equal treatment of the business community, and increased economies and efficiencies in the purchasing process. Purchasing and Contract Services communicates and collaborates with other state universities and the State of Kansas Procurement and Contracts to ensure that all procurement opportunities where mutual benefit can be obtained are achieved.

Contracts

A "contract" means any agreement or promise, regardless of title or label, which claims or intends to obligate the university to any responsibility, including any action, payment, performance of services, or liability. Contracts can take many forms, including memoranda of understanding or agreement, purchase or sale agreements, rental agreements, employment or personal services agreements, licensing agreements, affiliation agreements, real estate transactions, exchange agreements, and so on. The term "contract" also includes any amendment or modification to a contract.

Related Policies and Procedures

Kansas Sales Tax

This guide has been prepared to assist Kansas State University departments in the collection and reporting of the Kansas Sales Tax. The Kansas Retailers' Sales Tax was enacted in 1937. In addition to the state sales tax, counties and cities in Kansas have had the option of imposing a local sales tax since 1978 with the approval of a majority of its voters. The local taxes are required by law to be administered by the Kansas Department of Revenue and are added to the state rate to arrive at the total sales tax percentage collected by Kansas retailers from their customers.

Document Completion Procedures
Payments for all goods received, services, equipment and capital outlay items must be made on either an Agency Payment Voucher (APV), Interdepartmental Voucher (IDV), Interfund Voucher (IFV) or Business Procurement Card Voucher (BPC). Invoices, receipts and other supporting documents required by this chapter should accompany each payment.With prior approval, scanned receipts and documents with scanned signatures are acceptable as long as they are identical to the originals, are clearly legible and contain all of the accurate information that are included in the original receipts and documents.

Reimbursable Travel Expenses and Forms

State of Kansas employees may be required to travel in fulfilling their official duties or in attending seminars or other professional or educational activities benefiting the State. The State may reimburse employees, within prescribed limitations, for all necessary and actual travel expenses incurred during travel on official state business.

Property Inventory

The Kansas Legislature has charged the director of the Division of Accounts and Reports with maintaining a fixed asset record of all fixed and moveable property of the State (K.S.A. 75-3729). The fixed asset record shall be based on a physical inventory and shall be charged with all acquisitions of fixed assets and shall be reduced by all dispositions of fixed assets. All state agencies are directed to submit a physical inventory of all fixed assets belonging to the State as of June 30 each year by August 31.