Middle Georgia State University Policy Manual

7.5.14 Resolution of Unauthorized Charges

Added:	11/06/2013
Revised:	07/08/2015
Last Reviewed:	07/31/2018
Effective:	08/07/2015

 

 

 

 

 

 

Middle Georgia State University (MGA)  Departments/Units are not permitted, WITHOUT PRIOR AUTHORIZATION (such as in cases of emergencies), to make fiscal commitments against MGA funds.

If such a commitment is inadvertently made, a Department/Unit must follow these procedures.

• The Department/Unit should immediately contact the Procurement Officer.
• The individual making the commitment must write to his or her Immediate Supervisor a detailed letter of explanation. If the cost involved to the University is for more than $200, the letter must also address the issues of cost from alternate suppliers and the evaluation of available substitute products.
• The Department/Unit head must submit a letter which includes the reason(s) the commitment was made without prior approval or compliance with purchasing procedures, and an acknowledgment that the responsible employee has been counseled and now understands correct procedures.
• Both letters should accompany a Request for Purchase to which the original invoice covering the purchase is attached.
• The unauthorized commitment (purchase), if submitted as stated above, will be reviewed by the Procurement Officer and the Executive Vice President for Finance & Operations. A case-by-case determination will be made as to the appropriate decision. Previous instances of unauthorized commitments by the same employee and/or the same administrative area may be justification for rejection of the current request.
• If the unauthorized commitment is approved for payment, the Procurement Office and the Accounting Services Office will process it as expeditiously as possible.

Even upon compliance with the above steps requirements, there is no assurance that payment for an unauthorized charge can be made, particularly if it violates State law and/or State Purchasing regulations. Taxes on such purchases will not be paid with State funds.

The individual who made the commitment, or the one who directed that the purchase be made in an unauthorized manner, may be personally liable for settling the matter with the vendor. The employee making the unauthorized commitment is responsible for assisting in resolving the matter. This includes notification to the supplier that taxes on the invoice cannot be paid by University funds, acquisition of an original invoice or paid receipt for the goods or services obtained, and any other actions requested by the Procurement Officer necessary to assist in resolving the matter equitably, ethically, and in the best interest of the University.

Employees should be aware that except where a written contract with a supplier states otherwise, suppliers cannot be held responsible for knowledge of University and State purchasing policies, procedures, rules, regulations, and related matters.