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All items purchased from Smartbuy after manager’s approval has to be returned at the time of Exit?
Doesn't work like that. For ergonomics they'll assess your current work setup and give suggestions on what you will need. You can then talk to your manager about getting approval for that. But its not that easy given with budget constraints...
Manager approval is needed, anyway. It's not hard to get approval. But managers do keep track of what is being ordered and why, and can block unnecessary orders.