Campus Purchase Orders (CPOs)

Revised:    February 6, 2013

Policy

Campus Purchase Orders (CPOs) are to be used for transactions between campus units which include purchases, sales, and transfers. CPOs cannot be used for any transaction off campus.

Procedures

  1. Usually the Buying Department will initiate a CPO by completing the appropriate information on the form. An authorized buying signature must be on the form or it cannot be processed. The fourth copy (goldenrod) should be kept on file. The other three copies should be sent to the Selling Department.
  2. After the services or goods have been completed or delivered, the Selling Department should complete the form, including the signature. The first (white) copy should be sent to the Accounting Office; the second copy kept on file; and the third copy (pink) returned to the Buying Department to be matched with the fourth copy (goldenrod).
  3. The appropriate account numbers and amounts should be entered in the upper right hand corner of the CPO. The total of the debits should be equal to the total of the credits. These totals should be the same as the amount in the lower right hand corner.
  4. When a Fixed Asset is transferred between departments, the buying department will use Object Code 8350, the selling department will use 1610. These Object Codes should be used no matter what dollar amount. The BYU-Idaho Tag Number and description of equipment should be in the description section.
  5. A CPO should not be used to make corrections. Inform the Accounting Office either by email, memo or phone if any correction is needed.
  6. If an employee or student other than the one authorized to sign the CPO is sent to make a purchase on campus, make sure that the CPO is first properly filled out and signed.
  7. All CPOs should be processed as soon as possible to enable the publishing of current financial statements. CPOs received after the first working day of the month will appear in the new month's postings.