An Analysis of the Implementation of Policy and the Control of Small Purchases of $250 or Less.
NAVAL POSTGRADUATE SCHOOL MONTEREY CALIF
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This thesis examines small purchase procedures for buys of 250 or less. The stress of the study is placed on the control elements found in small purchase procedures. It is noted that the simplification of procedures desirable for these types of purchases has been complicated by an excess of control and an overabundance of documentation. The thesis identifies areas for future study leading to increased efficiency in small purchasing. Buying techniques investigated are the Blanket Purchase Agreement, the Imprest Fund, the Pruchase Order and Fast Payment Procedures. Recommendations are made for both immediate and long-range improvement of the small purchasing system.
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