Purchase Orders should be prepared and approved before materials/supplies are ordered. NMAC 6.20.2.17 (A): (A) Requires that each school shall establish and implement written policies and procures for purchasing which shall be in compliance with the Procurement Code, Section 13-1-21 et seq., NMSA 1978. Non-compliance with state purchasing requirements places the District/School at risk for fraud or misuse of public funds. Purchase order initiation is not sufficient for ordering materials/supplies. Purchase orders must be approved as required per district/school policy and state guidelines and regulation.