Cf:  DK, JHB





The Acadia Parish School Board delegates to the Superintendent or his/her designee, the responsibility for accounting for all Board and school funds, and for maintaining complete, accurate, and detailed records of all financial transactions in the school district.  These records shall be in accordance with generally accepted accounting principles, as prescribed, and approved regulations of the Board of Elementary and Secondary Education (BESE).


Said accounts and fiscal records shall be available during normal business hours for inspection by the public.




The School Board shall require the Superintendent to provide the necessary guidance and direction for the administrative implementation, review, analysis, reporting, and modification of all budgeted activities as approved by the School Board.  All regulations developed and maintained governing the fiscal responsibility of the Board and its personnel and resources shall be designed to promote efficient management and sound fiscal accountability at every level of the school system.


All School Board employees charged with receipt, handling, and/or disbursement of any Board funds shall abide strictly by state and federal law, policies of the School Board, and regulations and procedures developed by the Superintendent or his/her designee.




The School Board shall require that uniform procedures be applied throughout the school system to assure the proper accounting for, and expenditure of, all funds under the control of each individual school.  Such funds shall be subject to regular audit by the internal audit department or as may otherwise be provided.


Adherence to and implementation of all regulations and procedures, as outlined in the School Accounting Handbook, shall be the responsibility of each school principal or his/her designee.  These shall include, but not be limited to the following:


  1. Each fund in each school shall maintain accounting records in such a way as to conform with written procedures prescribed by the Superintendent.

  2. The school principal shall be responsible for submitting to the Superintendent or designee a quarterly financial statement on all accounts receiving school funds or under the school's control.

  3. School funds shall be managed under the same legal requirements as other School Board funds.

  4. Each principal shall make available to School Board personnel the records from which to conduct an audit.

  5. Principals shall submit to the Board the announced purpose and the itemized distribution of monies raised from school fundraisers.


The Board shall receive periodic reports from the Superintendent of all income, expenditures, balances in the schools' various accounts, and such other data as the Board may prescribe, in addition to regular financial reports.  In every way possible, the Board shall provide financial assistance relative to student activity programs within each school.



Ref:     La. Rev. Stat. Ann. ยงยง17:59, 17:196, 17:414.3, 24:515, 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

Opinion No. 84-167, Commission on Ethics for Public Employees, State of Louisiana

Louisiana Handbook for School Administrators, Bulletin 741

Louisiana Accounting and Uniform Governmental Handbook, Bulletin 1929, Louisiana Department of Education

Board minutes, 6-6-94, 4-7-97


Acadia Parish School Board