55 Pa. Code § 4300.103
The Department will participate in the cost of equipment and furnishings through depreciation, expensing or amortization of loans for their purchase. Only items which are essential to the operation of the programs operated under contract with the county are allowable. The purchase of equipment and furnishings shall be in accordance with the bidding and procurement requirements as contained in § 4300.145 (relating to bidding and procurement).
55 Pa. Code § 4300.103
This section cited in 55 Pa. Code § 4300.81 (relating to applicability); 55 Pa. Code § 4300.102 (relating to fixed assets); 55 Pa. Code § 4300.111 (relating to applicability); 55 Pa. Code § 4300.114 (relating to agency schedule of charges); 55 Pa. Code § 4300.115 (relating to Department established fees); and 55 Pa. Code § 4300.116 (relating to county negotiated fees).