Each governmental entity shall adopt a system of administration which shall require approval of the office for any expenditures made out of state and local matching funds, and no governmental entity shall expend any funds on an approved project without the approval of the office. Each governmental entity shall adopt a system of administration which shall include the development of a capital improvement program on a selective basis, centralized purchasing of equipment and supplies, centralized accounting, and selective maintenance and construction based upon engineering plans and inspections. All contracts for materials, construction, or services shall be advertised and awarded to the lowest responsible bidder in accordance with the provisions of R.S. 38:2212.
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