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Supporting Documentation

Supporting documentation is required to provide reasonable assurance that a transaction was undertaken in accordance with internal or external legislation, regulations, policies and generally, good business practice.

Specifically, this is an internal control measure designed to safeguard University assets from potential financial risk, demonstrate approvals and authorizations when required, promote transparency, stewardship and accountability. It may be requested by internal and/or external auditors and may be provided under a Freedom of Information (FOI) request if appropriate.

Supporting documentation validates the procurement decision and related process, and will vary depending on the dollar threshold involved in the transaction.

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Informal Procurement: < $10,000

Informal Procurement is the process of purchasing goods and/or services below $10,000. These purchases can be made directly with a supplier without obtaining competitive quotations and are not subject to review by Procurement Services.

The local unit is not required to create a Purchase Order (PO) for these purchases and can effect payment using a Purchasing Card or by processing an invoice directly in the University’s financial system. One of the following documents must be retained in support of the purchase, and kept on file:

  • Receipt
  • Invoice
  • Packing Slip
  • Quotation

For more information:

Invitational Procurement: $10,000 - $99,999

At the University of Toronto, Invitational Procurement is the process of inviting multiple suppliers to provide quotations when the total estimated value of the purchase is between $10,000 – $99,999.

When conducting invitational procurement, all suppliers should be given equal opportunity to provide the University with the requested goods and/or services. This can be accomplished by providing the same requirements to all invited suppliers. It is highly recommended that standard U of T Invitation to Quote (ITQ) templates be used when requesting supplier quotations. This ensures the detailed requirements are captured and shared with all suppliers.

Once all the quotations are received, the local unit evaluates the submissions and determines which supplier will be selected. Where price is not the only factor, the budget owner should formally document the rationale for selecting a higher priced quotation and keep all records on file. Similarly, suppliers who decline to quote (no-quotation) should do so in writing, which should be kept on file.

Supporting Documentation

Supporting documentation depends on the total purchase value:

  • 2 quotes for purchases between $10,000 – $49,999
  • 3 quotes for purchases between $50,000 – $99,999

Procurement Services Review

When the total value of a Purchase Order is at or greater than $50,000, the supporting documentation will be routed to Procurement Services for review*. The review is based on:

  • Appropriate number of quotations obtained
  • Quotations obtained from different suppliers / distributors / manufacturers for same goods and/or services
  • Quotations dated and presented on supplier letterhead, unless a standard U of T Invitation to Quote template is used
  • Selected supplier’s quote has not expired
  • Supplier’s terms and conditions do not contradict U of T’s Standard Purchase Order Terms and Conditions
  • No obvious omissions to procurement scope that would increase dollar value above $100,000, such as:
    • Likelihood of repeated purchases (monthly, annual etc.)
    • Service fees with hourly rate, where total hours are an estimate
    • Quotation omits significant items such as delivery, training, installation, maintenance, extended warranty, vendor-specific consumables etc.

* UTM and UTSC may have different review thresholds.

For more information:

Open Competitive Procurement: $100,000+

Open Competitive Procurement is the process of advising the marketplace that the University is intending to purchase goods and/or services when the total estimated value is at or above $100,000.

Once the selected supplier has been awarded the contract, which is signed by both parties, a copy should accompany the PO request. The Procurement Officer assigned to the project will review the PO to ensure pricing has accurately been reflected in accordance with the contract.

For more information:

Non-Competitive Procurement

Non-competitive procurement should only be undertaken in circumstances where a competitive procurement process is not possible. In these instances, a Procurement Policy Exemption Justification (PPEJ) form must be completed with the appropriate level of detail to support the non-competitive procurement decision.

Supporting Documentation

The following supporting documentation should be attached to the Purchase Order:

  • Procurement Policy Exemption Justification (PPEJ) form
  • Supplier Quotation
  • Proposed Statement of Work (if applicable)
  • Proposed Contract (if applicable)
  • Other related supporting documentation

Procurement Services Review

All non-competitive procurement requests greater than $50,000 must be reviewed by Procurement Services*, and supported by the Director.

The PPEJ form and any additional documentation must clearly describe:

  • Good or service being purchased
  • Due diligence conducted to ensure no competitive products or services exist in the market
  • Detailed explanation of how the selected exemption is applicable to the procurement
  • Total estimated value accurately reflects entire duration of engagement
  • Approvals have been obtained by budget owner and one-up approver

* UTM and UTSC may have different review thresholds.

For more information: