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• <br /> 410 410 <br /> • <br /> • <br /> Sec. 103-39, HRS. Only small purchases of supplies, <br /> mileage expense,- meals, motor pool charges, travel <br /> • <br /> expenses, and purchases under a price-term agreement <br /> are outside our encumbrance system. It would be <br /> cumbersome, impractical, expensive and more "red <br /> tape" to require that every obligation be first <br /> approved by the director of finance and encumbered. <br /> The agency head should be the official to assume that <br /> funds are available before the obligation is incurred <br /> and not the director of finance. The director must <br /> still verify the availability of funds before any <br /> claim is paid. Other counties do not have this <br /> requirement. <br /> • <br /> COST: None <br /> OTHER AGENCIES All agencies • <br /> AFFECTED: <br />