Only through the use of efficient purchasing procedures can the school district ensure that needed goods and services are acquired in the most economical manner. The Board of Trustees directs the Superintendent of Schools to develop administrative regulations on how purchasing is to be done in the district.
All purchasing is to be done by the Purchasing Agent on an official voucher or pre-numbered purchase order. Checks are always to be voided manually and retained for audit.
The Purchasing Agent is authorized to issue vouchers and purchase orders without approval of the Board when formal bidding procedures are not required by law and budget appropriations are adequate to cover such obligations.
Ref: Office of the State Comptroller – Financial Management Guide