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(1) The board of trustees of each local district shall approve all expenditures of the district except as otherwise provided in this section.
(2) The board of trustees may authorize the district manager or other official approved by the board to act as the financial officer for the purpose of approving:
(a) payroll checks, if the checks are prepared in accordance with a schedule approved by the board; and
(b) routine expenditures, such as utility bills, payroll-related expenses, supplies, and materials.
(3) Notwithstanding Subsection (2), the board of trustees shall, at least quarterly, review all expenditures authorized by the financial officer.
(4) The board of trustees shall set a maximum sum over which all purchases may not be made without the board's approval.