Cf:  DK, JHB





The Bossier Parish School Board delegates to the Superintendent or his/her designee, the responsibility for accounting for all School 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 Louisiana 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 School 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 School 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 school system staff or as may otherwise be provided.


Adherence to and implementation of all regulations and procedures as may be established by the Superintendent and staff and as outlined in the school systems School Activity Funds Principles and Procedures Manual  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 monthly financial statement on all accounts receiving school funds or under the school's control.  Also, a year-end summary report shall be provided by June 30.

  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 any audit.


The School Board shall receive periodic reports from the Superintendent of all income, expenditures, balances in the schools' various accounts, and such other data as the School Board may prescribe, in addition to regular financial reports. 



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, 39:1315

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


Bossier Parish School Board