FILE:  DI

ACCOUNTING AND REPORTING

The Avoyelles Parish School Board delegates to the Superintendent the responsibility and authority for preparing any and all financial reports and for preparing for the accounting of all Board and school funds, as required by law or as required or requested by the Louisiana Board of Elementary and Secondary Education (BESE) or the Avoyelles Parish School Board.

The Board shall adhere to regulations prescribed by the Louisiana Board of Elementary and Secondary Education (BESE) for keeping of accounts and records and the making of reports by or under the supervision of the School Board.

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

Ref:     La. Rev. Stat. Ann. §§17:59, 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

Avoyelles Parish School Board