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2 <br />Conduit Debt Practices 21 <br />Purchasing 22 <br />Purchasing Procedures – Budgeted Items 22 <br />Purchasing Procedures – Unbudgeted Items 23 <br />Emergency Purchases – Declared Emergency 23 <br />Emergency Purchases – Other Emergencies 23 <br />Joint Purchasing/Cooperative Purchasing Agreements 23 <br />Noncompetitive Purchases 24 <br />Employee Reimbursements 24 <br />Disbursements 24 <br />Service Providers and Consultants 24 <br />Sale or Disposal of City Equipment 24 <br />Purchase or Sale of City Real Estate 25 <br />Credit Cards 26 <br />Elected Officials Device Allowance 27 <br />Risk Management 28