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the purchases are properly made under a federal, state, county or cooperative contract that has been competitively bid by the federal, state or county government; (2) cooperative contract agreements; (3) emergencies; (4) items available only from a sole source; (5) professional services; (6) true leases; (7) insurance; and (8) second-hand equipment from other governments. Annual Review The governing board shall annually review these policies and procedures. The Board shall be responsible for conducting an annual review of the procurement policy and for an evaluation of the - internal control structure established to ensure compliance with the procurement policy. Unintentional Failure to Comply The unintentional failure to fully comply with the provisions of this General Municipal Law, Section 104-b shall not be grounds to void action taken or give rise to a cause of action against the Village of Gowanda or any officer or employee thereof. ; N Resolution Adopted on April 5, 1999 by unanimous vote of the governing board of the Village of Gowanda. Amended 4-9-2019 unanimous vote of the governing board of the Village of Gowanda. Amended 10-12-2021 to add exception to policy and unanimous vote of the governing board of the Village of Gowanda