Texas Code § 1019.106

PURCHASING AND ACCOUNTING PROCEDURES
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Sec. 1019.106. PURCHASING AND ACCOUNTING PROCEDURES. (a) The board may prescribe the method and manner of making purchases and expenditures by and for the district.
(b) The board shall prescribe:
(1) all accounting and control procedures; and
(2) the method of purchasing necessary supplies, materials, and equipment.

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