The Acadia Parish School Board shall approve an annual budget for the general fund and each special revenue fund for the fiscal year July 1 to June 30, no later than September fifteenth of each year.  The School Board shall submit a copy of its adopted budget to the State Superintendent no later than September thirtieth of each year, as well as a general summary of the adopted budget.  The summary shall include projected revenues, expenditures, and beginning and ending fund balances.


It shall be the responsibility of the Superintendent and designated members of his/her staff to prepare the operating budgets for submission to the School Board.  The budgets shall be prepared on forms in accordance with such rules and regulations as may be prescribed by statutes and by the State Superintendent of Education.  Said budgets shall be submitted to the School Board for the purposes of revision and approval prior to submission to the State Superintendent.


The School Board shall cause to be published a notice in the official journal stating that the proposed budget is available for public inspection no later than fifteen (15) days prior to the date for budget adoption.  The notice shall also state that a public hearing on the proposed budget shall be held specifying the date, time and place of the hearing.  The proposed budget shall not be considered for adoption or otherwise finalized until at least one public hearing has been conducted on the proposal.  The notice shall be published at least ten (10) days prior to the date of the first public hearing and may be published in the same advertisement as the notice of availability of the proposed budget and the public hearing.


The School Board shall certify completion of all action required by publishing a notice in the same manner as provided above.


No budget shall be approved where expenditures exceed the expected means of financing.  No items of expense may be incurred through the year except as provided for in the approved budget unless a revision is adopted and approved by the School Board.  Additional expenditures in the general fund shall be balanced by reducing expenditures elsewhere in the general fund budget.  The School Board may, upon a two-thirds (⅔) vote of the entire membership, increase any expenditures in the general fund without an offsetting reduction in expenditures elsewhere.  The budget shall be reviewed periodically and such financial reports as the School Board directs shall be prepared and presented to the School Board by the Superintendent.



Ref:    La. Rev. Stat. Ann. §§17:88, 17:89, 39:1301, 39:1302, 39:1303, 39:1304, 39:1305, 39:1306, 39:1307, 39:1308, 39:1309, 39:1310, 39:1311, 39:1312, 39:1313, 39:1314, 39:1315

Board minutes, 6-6-94, 9-13-99


Acadia Parish School Board