Glossary of terms

Purchaser

The purchaser is the person who places the order and receives the goods/services. If a professor or administrator asks a department assistant to place an order and the secretary receives the goods/services on behalf of the professor, the assistant is the purchaser.

Signatures

Workday replaces most paper forms and signatures with an electronic approval process. Purchasers must submit their own expenses in Workday, and worktag managers are responsible for reviewing and approving each submitted expense.

Sales tax

Calvin is exempt from sales and use taxes on purchases of tangible property (i.e. merchandise). Purchases of personal services (e.g. hotels, airlines, restaurants, etc.) are not exempt from sales taxes. Accounts Payable will furnish a copy of Calvin's tax exempt certificate upon request.

Vendor invoices

All vendor invoices should be addressed as follows:

»Æ´óÏɸßÊÖÂÛ̳
Accounts Payable 
3201 Burton St SE
Grand Rapids, MI 49546

accountspayable@calvin.edu

Miscellaneous information

Personal purchases

Due to the tax-exempt status of »Æ´óÏɸßÊÖÂÛ̳, employees are prohibited from making personal purchases in the name of Calvin and subsequently reimbursing Calvin for those purchases.

Service charges

Service charges and lost trade discounts are charged to the department. These costs can generally be avoided by timely adherence to established purchasing procedures.

Returns for credit

Requests for permission to return supplies to a vendor for adjustment or credit must be cleared with the vendor and by the department. Credit memos should be sent by the vendor directly to accounts payable.

Selection of vendor

The authority to select a specific vendor and product resides with the purchaser except as outlined below.

• Computer equipment: Calvin Information Technology
• Copy machines and related office equipment: Vice President for Finance
• Office furniture (including chairs, file cabinets, or panels): Facilities

Purchasing approval

Final authority for all purchases resides with the Financial Services Office. Although departments are given budgets at the beginning of the fiscal year, and are generally given broad discretion in purchasing decisions, all procurements are subject to final approval by the Financial Services Office.

Authorized purchases

Calvin policy requires that all supplies, equipment and services be obtained at the lowest cost considering the quantity, quality and availability of the item(s) to be purchased. Informal bids should be solicited whenever practical.

Gifts and gratuities

Calvin policy does not allow for personal gifts or gratuities in connection with purchasing. This policy applies to any current or potential supplier of goods or services.

Conflict of interest

Calvin policy does not permit a department to enter into a purchasing contract with departmental employees or with immediate family. Requisitions from a business in which the employee has an interest are also prohibited. Conflict of interest is deemed present if the employee or a member of the employee's immediate family owns ten percent or more of the assets of a business. Policy does not preclude a department from obtaining goods or services from an individual employed by another Calvin department.