All school districts have a system of purchasing and distribution based on statutes and regulations set forth by federal, state, and local governing bodies. Purchasing and distribution systems help establish a traceable system to order and deliver services and materials. Since public schools use public money, schools must be accountable for every cent of revenue and be able to justify that all purchases are wise investments for education. Several procedures are set up to insure that funds are not misspent by any individual. The first step that is taken to begin the process of purchasing is to determine a need for purchase (Hill & Colmey, 1964). This involves the use of a requisition form.

A requisition form is a document used by a campus or department of a school district to request a purchase order from the purchasing department. Requisitions are used to request the purchase of necessary supplies, services...