As an alternative purchasing method, the Statewide Procurement Division establishes Texas Multiple Award Schedule (TXMAS) contracts that have been developed from contracts awarded by the federal government or other governmental entities. The General Services Administration's (GSA) Federal Supply Service awards Federal Supply Schedule contracts by competitive procurement procedures for more than 20 schedules that cover multiple commodities and services. The prices reflected on GSA schedule contracts are the most favored customer (MFC) prices and the maximum price allowable. TXMAS contracts take advantage of the MFC pricing and under certain circumstances, an agency or local governmental entity may negotiate a lower price for the goods or services offered on a TXMAS contract. A "best value" purchase must be made by following the TXMAS purchasing procedures.