01Introduction

The Under Privileged Educational Welfare Society (UPEWS) is committed to maintaining transparency, accountability, fairness, and financial discipline in all procurement activities.

The Society undertakes educational welfare activities, scholarships, student fee assistance, technical education, and other programmes for underprivileged communities.

This Procurement Policy establishes procedures for purchasing goods, obtaining services, selecting suppliers, approving expenditures, maintaining procurement records, and safeguarding organisational funds.

The policy shall apply to all procurement activities financed through organisational funds, donations, grants, or project-specific resources.

02Objectives

The objectives of this policy are:

• To ensure transparent and fair procurement practices.
• To obtain quality goods and services at reasonable prices.
• To promote competition among suppliers.
• To prevent fraud, favouritism, and misuse of funds.
• To establish clear approval and authorisation procedures.
• To maintain proper documentation and audit trails.
• To ensure that purchases are relevant to organisational objectives.
• To establish accountability among members involved in procurement.
• To ensure compliance with donor requirements and applicable laws.

03Scope of Application

This policy shall apply to:

• Governing Body members involved in procurement.
• President.
• General Secretary.
• Finance Secretary.
• Authorised staff and volunteers.
• Programme coordinators.
• Any person authorised to initiate, review, approve, or receive purchases.

The policy shall cover procurement of:

• Office supplies and stationery.
• Educational materials and books.
• Computers and IT equipment.
• Furniture and office equipment.
• Educational programme materials.
• Repair and maintenance services.
• Printing and publication services.
• Professional and consultancy services.
• Other goods and services required for organisational activities.

04Procurement Principles

All procurement activities shall follow the following principles:

05Procurement Authority and Responsibilities

5.1 Governing Body

The Governing Body shall:

• Approve the Procurement Policy.
• Provide oversight of procurement activities.
• Review significant purchases where required.
• Ensure compliance with organisational financial controls.
• Review any major procurement irregularities.

5.2 President

The President shall serve as the final approval authority for procurement matters within the approved organisational budget and delegated authority.

Responsibilities include:

• Reviewing procurement proposals.
• Approving purchases after consideration of quotations and recommendations.
• Ensuring that procurement is necessary and reasonable.
• Authorising exceptional or urgent procurement, subject to documentation.
• Ensuring that conflicts of interest are appropriately managed.

5.3 General Secretary

The General Secretary shall supervise the procurement process and maintain relevant documentation.

Responsibilities include:

• Initiating procurement requirements.
• Obtaining quotations from suppliers.
• Preparing comparative statements.
• Presenting procurement proposals for review.
• Coordinating with the Finance Secretary.
• Ensuring receipt of goods and services.
• Maintaining procurement files.
• Obtaining final approval from the President.

5.4 Finance Secretary

The Finance Secretary shall:

• Verify availability of funds.
• Review the financial implications of proposed purchases.
• Ensure proper recording of expenditure.
• Verify supporting invoices and payment documents.
• Maintain procurement-related financial records.
• Ensure that payments are made through authorised financial procedures.

06Procurement Planning

Before making any purchase, the responsible person shall identify:

• The actual requirement.
• Purpose of the purchase.
• Estimated cost.
• Availability of funds.
• Required quantity and specifications.
• Expected delivery timeline.
• Relevant programme or administrative budget.

Procurement shall only be initiated when the requirement is genuine and relevant to organisational activities.

07Procurement Procedure

The Society shall follow the following procurement process:

Step 1: Identification of Requirement

Identification of goods or services required

Step 2: Obtain Quotations

Request quotations from suppliers, preferably three where practicable

Step 3: Comparative Statement

Compare prices, quality, specifications, and delivery terms

Step 4: Review and Recommendation

General Secretary reviews and recommends supplier

Approval Stage

Step 5: President's Approval

Final approval before placing order

Step 6: Purchase and Receipt

Purchase, delivery, and verification of goods or services

Step 7: Payment and Record Keeping

Payment against supporting documents and entry in accounts

08Quotation Requirements

The Society shall obtain quotations from suppliers before making purchases, wherever practicable.

The following procedure shall be followed:

• Quotations shall be obtained from preferably three independent suppliers.
• Quotations may be received in writing, by email, or through other verifiable means.
• The quotations shall be compared on price, quality, specifications, delivery, and warranty, where applicable.
• A comparative statement shall be prepared.
• The recommended supplier shall be selected based on documented reasons.
• Final approval shall be obtained from the President.

Where three quotations cannot reasonably be obtained, the reason shall be recorded and approval obtained before proceeding.

09Supplier Selection

Suppliers shall be selected based on:

• Competitive pricing.
• Quality of goods or services.
• Reliability and reputation.
• Delivery time.
• Warranty and after-sales support.
• Compliance with required specifications.
• Previous satisfactory performance.

No supplier shall receive preferential treatment due to personal relationships or other improper considerations.

10Procurement Approval

All procurement shall be approved before the purchase order is placed or commitment is made.

The President shall provide final approval, while the General Secretary shall ensure that the supporting documentation is complete.

For significant or unusual purchases, the President may refer the matter to the Governing Body for review and approval.

No individual shall approve a purchase for personal benefit or independently authorise their own reimbursement.

11Conflict of Interest

All individuals involved in procurement shall disclose any actual, potential, or perceived conflict of interest.

A conflict may arise where:

• A supplier is a relative or close associate of a Governing Body member.
• A decision-maker has a financial interest in a supplier.
• A person may receive a personal benefit from the purchase.
• Any relationship could affect impartial decision-making.

The concerned person shall not participate in the relevant procurement decision.

All disclosed conflicts and actions taken shall be documented.

12Emergency Procurement

In exceptional circumstances, urgent procurement may be required to protect organisational operations, educational activities, or beneficiaries.

Emergency procurement may be undertaken where normal quotation procedures are not practicable.

However:

• The urgency and reason shall be recorded.
• Approval shall be obtained from the President.
• Reasonable price verification shall be conducted wherever possible.
• Supporting invoices and receipts shall be maintained.
• The procurement shall be reported to the Governing Body where appropriate.

Emergency procurement shall not be used to avoid normal procurement procedures.

13Receipt and Inspection of Goods

All goods received shall be checked by the authorised person.

The verification shall include:

• Quantity received.
• Quality and condition.
• Compliance with approved specifications.
• Delivery documentation.
• Invoice or receipt.
• Identification of shortages or defects.

Any discrepancy shall be reported to the General Secretary before payment is processed.

14Payment Procedures

Payments shall only be processed after verification of the purchase and supporting documents.

Required documents may include:

• Approved purchase requisition.
• Supplier quotations.
• Comparative statement.
• Approval from the President.
• Supplier invoice.
• Goods received note, where applicable.
• Payment voucher.
• Bank payment or cheque record.

Payments shall be processed according to the Society's approved financial procedures and banking controls.

15Record Keeping

The Society shall maintain a procurement file for each purchase, containing relevant documents.

All procurement records shall be retained securely for audit, financial review, and PCP evaluation purposes.

16Prohibited Practices

The following practices are strictly prohibited:

• Splitting purchases to avoid approval requirements.
• Accepting personal commissions or kickbacks.
• Falsifying quotations or invoices.
• Collusion with suppliers.
• Making purchases without proper authorisation.
• Personal use of organisational funds.
• Deliberate selection of an unsuitable supplier for personal benefit.
• Concealing conflicts of interest.
• Processing payments for goods or services not received, except for duly approved contractual advances.

Any suspected violation shall be reported to the President or Governing Body for appropriate action.

17Procurement Monitoring and Review

The General Secretary and Finance Secretary shall ensure that procurement records are properly maintained and expenditures are accurately recorded.

Procurement transactions may be reviewed during internal financial reviews and annual external audits.

Any irregularity shall be brought to the attention of the authorised Governing Body members for corrective action.

18Current Procurement Practice of UPEWS

The Society currently operates with limited financial resources and has not undertaken significant purchases during the relevant previous financial periods, as stated by the organisation.

For future procurement requirements, the Society has established the following procedure:

• Quotations shall be obtained before purchasing.
• Available quotations shall be reviewed and compared.
• The General Secretary shall supervise the procurement process and documentation.
• The President shall provide final approval.
• All purchases shall be supported by invoices, payment evidence, and relevant records.
• Procurement shall be conducted according to available funds and organisational needs.

This policy shall be implemented whenever procurement activities are undertaken.

19Policy Review and Amendment

This policy shall be reviewed annually or whenever required due to changes in organisational needs, donor requirements, or applicable regulations.

Any amendment shall be approved by the Governing Body.

The latest approved version shall be maintained at the Society's head office and made available to authorised members.

20Governing Body Approval and Adoption

BOARD RESOLUTION

Resolution No.: UPEWS/GB/PROC/2026/02

The Governing Body of Under Privileged Educational Welfare Society, in its meeting held on 07 January 2026 reviewed and discussed the Procurement Policy & Procedures Manual.

After detailed consideration, the Governing Body unanimously resolved to approve and adopt the Procurement Policy for the Society.

It was further resolved that the General Secretary shall supervise procurement procedures, obtain and maintain quotations and comparative statements, while the President shall serve as the final approval authority for procurement transactions.

The Society shall ensure that all procurement activities are carried out transparently, economically, and in accordance with the approved policy.