Cf:  BBA





In accordance with statutory provisions, the Acadia Parish School Board shall direct the Superintendent to serve as treasurer for the School Board, who shall receive, hold in custody, and expend all funds as directed by the School Board and in conformance with statutory accounting and budgetary requirements.  The Superintendent shall also maintain pertinent regulations and procedures to assure the proper expending of School Board funds.


No expenditure of funds shall be made where the expenditure would be more than funds available, unless approved by the School Board.




The principal of a school shall receive, hold in custody, and expend all funds, in accordance with proper procedures outlined in the School Board's School Accounting Handbook, of all activities of the school for which the principal is responsible.


Restrictions on Expenditures of School Funds


  1. Schools shall not incur indebtedness that cannot be paid within one year without prior approval of the Budget and Finance Committee of the School Board.

  2. All disbursements shall be made by check.  Petty cash accounts may be used for incidental purchases of less than $25.00.

  3. All expenditures shall be approved by the principal.  Expenditures from restricted funds shall be approved by the activity sponsor in conjunction with the principal.

  4. Approval of the Budget and Finance Committee of the School Board is required on all purchases, cash or credit, in excess of $3,000.00.  All leases, lease-purchases, or other obligations extending beyond ninety (90) days shall be submitted to the Budget and Finance Committee for approval.


Expenditure of Sales Tax Fund


  1. Each principal shall assure that the bulk of expenditures for materials of instruction with sales tax funds shall benefit the individual student directly.

  2. Sales tax funds shall not be used to pay for repairs to equipment or repairs to school purchased materials.

  3. Materials purchased with sales tax funds belong to the School Board.  Such materials shall remain at school, and not be considered the personal property of the teacher.



Ref:    La. Rev. Stat. Ann. ยงยง17:97, 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

Board minutes, 6-6-94


Acadia Parish School Board