Sec. 1003.106. PURCHASING AND ACCOUNTING PROCEDURES. (a) The board may prescribe the method and manner of the making of purchases and expenditures by the district. (b) The board shall prescribe: (1) all accounting and control procedures; and (2) the method of purchasing necessary supplies, materials, and equipment. Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.