I. PROCEDURE
• The operating expenditure approval is outlined in Appendix 1 and detailed below.
• Payment for all operating expenditures will be supported by invoices, packing slips or receiving documents as applicable and their required approvals.
• Goods/products expenditures
• Budgeted routine goods/product expenditures of $50,000 or less will require approval by the Division Director and Director of Finance.
• Budgeted routine goods/product expenditures of more than $50,000 will require approval by the General Manager and Director of Finance.
• Unbudgeted goods/products expenditures of $100,000 or less will require approval by the
General Manager and Director of Finance.
• Unbudgeted goods/products expenditures of more than $100,000 will be required to follow the bid process (Procedure 152.3), be recommended by the Finance and Audit Committee and approved by the Board of Directors.
• Service expenditures
• All services require a Certificate of Insurance with the limits provided in Procedure 152.3 and a 
completed W-9.
• Audit/Tax services will be bid every three years.
• Budgeted services of more than $50,000 annually will require a contract, and will be required to follow the bid process (Procedure 152.3), and the contract terms and contractor approved by the Board of Directors.
• Unbudgeted services of $50,000 or less will require General Manager and Director of Finance approval.
• Unbudgeted services of more than $50,000 will be required to follow the bid process (Procedure 152.3), be recommended by the Finance and Audit Committee and approved by the Board of Directors.

II. RESPONSIBILITIES
General Manager, Director of Finance and POA staff.

III. SCOPE
This procedure covers all operating expenditures.

IV. DEFINITIONS

V. RELATED POLICIES OR DOCUMENTS
Procedure 152.3
Appendix 1

QUESTIONS?

ADDITIONAL RESOURCES