Purchase Order Report - Cheat Sheet

DeKalb County Board of Education:
Purchase Order Report Cheat Sheet
Quick Reference for Board Members


Purpose of the Purchase Order Report
The Purchase Order (PO) Report is designed to give board members clear visibility into all
purchase orders authorized throughout the fiscal year, with a special emphasis on
transparency for independent contractor agreements (ICAs) and contracts below the
threshold for board approval. This report accompanies the monthly financial statements to
help board members oversee district expenditures.

Understanding the Report Structure
   •   Comprehensive Listing (Column A): Contains all approved purchase orders for goods and
       services during the fiscal year. This answers the question, “What has been approved for
       purchase?”
   •   Contract Number (Column F): Displays the contract number associated with the PO, if
       relevant. Note: Only contracts and ICAs exceeding $25,000 are entered in the ERP system
       by Legal Services and will have a contract number.
   •   PO Allocation by Object Code (Column G): Shows the total dollar amount authorized for
       each object code, answering “How much is authorized?”
   •   Expended/Liquidated Amount (Column H): Indicates how much of the PO’s value has been
       spent or liquidated to date.
   •   Object Code (Column I): Provides a broad description of what is being purchased. Filtering
       for codes beginning with 53* allows you to isolate purchase orders related to services.

How to Analyze and Use the Report
   •   Filtering by Service: To focus on service-related POs, filter Column I (Object Code) for
       entries starting with 53*.
   •   Identifying Large Service Contracts: If you sort from greatest to least, you’ll notice that
       service POs exceeding $25,000 almost always have an associated contract number in
       Column F.
   •   Reviewing Authorizations vs. Expenditures: Compare Columns G (authorized) and H (spent)
       to monitor the status of each purchase order.
   •   Monitoring for Sub-Threshold Activity: POs without a contract number often represent
       smaller agreements and ICAs that do not require board approval but are now visible for your
       oversight.