(A) The purchase of furniture, floor coverings, wall coverings, or any other decorative or ornamental item by a governmental body for at least one of the following uses must be reported to the governing board, commission, or council of the respective governmental body, when the cost of the furniture, covering, or item exceeds five hundred dollars, before the purchase:

1. (1) in an office or adjoining reception area utilized by an agency director or assistant agency director;
2. (2) in a board room or a conference room used as a board room.