Cf:  DIA





The East Carroll Parish School Board shall require maintenance of uniform procedures throughout the parish to assure the proper accounting for, and expenditure of, all funds under the control of individual schools.  Such funds shall be subject to regular audit by the internal auditor of the central office, legislative auditor, or certified public accountant approved by the Board.


The Superintendent or designee shall maintain appropriate procedures for the accounting of all school funds, which shall be the responsibility of the school principal or his/her designee.


The procedures shall assure:


  1. The proper identification of monies belonging to various groups and organizations or monies raised and designated for various purposes.

  2. Proper crediting of deposits, with receipts issued depositors.

  3. Safeguarding of cash and prompt deposit of all monies received.

  4. Proper authorization before payment of invoices.

  5. Payment of bills by check, signed by principal for purchases or expenditures authorized by the principal in cooperation with group sponsors.

  6. Prompt payment of bills.


The Board shall receive reports from the Superintendent of all income, expenditures, and balances in the school's various accounts upon request.



Ref:     La. Rev. Stat. Ann. ยง51:224


East Carroll Parish School Board