It provides guidance to school district employees at the campus and departmental levels in requisitioning purchases and often is used to acquaint vendors and suppliers with the school district's policies and procedures. Internally, the manual helps in training school district personnel in purchasing policy and procedures. Finally, it promotes consistency in purchasing applications throughout the school district. Such a manual can either stand alone or be made a part of a financial and accounting manual. State law and Texas Attorney General Opinions establish the minimum requirements for school districts, and a district's governing board has broad discretion to establish stricter local policies.
Many manuals also discuss request for payment vouchers and repair and service of equipment.
Including examples of forms is helpful to users of the manual.