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possible price. The breaking-up of required quantities and groups <br /> o~ related items J3or the purpose of evading the bidding <br /> requir¢~ments i~; p~ohibitod by North Carolinn Cenornl Statute 143- <br /> <br /> The following purchases do not require a purchase ordor~ <br /> <br /> -Adver tis ins <br /> -Airline "' <br /> I xcket~ <br /> -Contracted Services <br /> -Copy Machine Bill <br /> -Due:~ and Subscriptions <br /> -l;:lect r icily <br /> -Equipment Rent <br /> -C;~ th,loc Pickup <br /> -Gasoline, Dic.:.;el Fuel <br /> - 1 nsuranco <br /> -Maintenance and Repair (unforseen or Maintenance Contracts) <br /> -Natural Cng <br /> -On-going utility charges including oil heat purchases <br /> -l~os rage <br /> -Profosn ional Services <br /> -Revolving AccounL~{ with the Approvnl of the County Manager <br /> -Social S;orv.1cef: - Ceneral Assistance and Public Assistance <br /> <br /> -Telephone <br /> -Tires <br /> -Travel and Meetings <br /> -ui]ifor~ l~e~t,u J_~ <br /> <br /> ~l'urchases from State labs by the Health Department <br /> <br /> A purchase order should be used for the above items only if the <br /> department hal; a need for trackin9 historical d.%ta. If a purchase <br /> order is UOClUeStod for an item or service thf~t requires a contract, <br /> a copy of tho completed cent. tact must bo at~achod to the purchase <br /> order requisition. <br /> <br /> LF, ASE-PURC}[A~E AGREEMENTS <br /> <br />A lease of personal or real property with an option to purchase the <br />property is subject to tho laws ;~n¢[ con~ractxng requ.trements <br />men t ion~.,d under FORMAL B1DS, INFORMAL BiDS, and LOW VALUK <br />PURC] A?,b:,'.~. The total estimated expenditure determines which of <br />these types of purcbas¢,s applies to tho leas¢,-purcha:~e. Lease- <br />purchase agreements a~ an option for £inancing are available <br />purchases of $100,000 or more only. <br /> <br />For accounting purposes, lease-purchase agreements are recorded as <br />purchases of fixed assets with the related ircurring o3J debt. <br /> <br /> 9 <br /> <br /> <br />