April 16, 2012 - Cabarrus County

Article 4PURCHASING REGULATIONSI. LEGAL REQUIREMENTSStatutory provision for purchasing by local governments and regulations thereof arecontained primarily in North Carolina General Statutes, Chapter 143 (multiplesections, but generally GS § 143-129 through § 143-135). Other specific duties,responsibilities, and authorities are contained in GS Chapters 14, 44A, 66, 75, 87,105, 153A, 160A and 159, the Local Government Budget and Fiscal Control Act. Byvirtue of these statutes, the County is empowered to enter into the purchasing ofmaterials and the contracting of services. The County Board of Commissioners hasfull budget and signature authority for all contracts. The authority to sign contractsfor normal operation supplies and service contracts has been delegated to theCounty Manager or his designee, the Purchasing Agent and Department Heads.II.LOCAL GOVERNMENT BUDGET AND FISCAL CONTROL ACTUnder the Local Government Budget and Fiscal Control Act, all contractualobligations must be supported by an appropriation that authorizes the expenditure.Appropriations are detailed in the annual budgets approved by the County Board ofCommissioners. All contracts and purchase orders must also contain a signedstatement by the Finance Officer indicating that it has been pre-audited as requiredby the Act.At the time the obligation is incurred, there must be an unencumbered balanceremaining in the appropriation sufficient to pay the obligation in the current fiscalyear. The Departments are responsible for ensuring that funds are available beforesubmitting a requisition to Purchasing.Page 16 of 48Attachment number 1F-6Page 88