Q In connection with Section 19-11-27 prohibition against purchasing machinery in the last six months of a term, when is the board deemed to have bought machinery and equipment? Is it when the bid is awarded, when the purchase order is issued, when the equipment is received, or when the funds have been transferred to the vendor?

A The board has “bought” machinery and equipment at the time the machinery or equipment is delivered and accepted. (Attorney General’s Opinion to Nowak dated July 8, 2011)