Sec. 1011.105. 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. Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.