FILE:  DCI

LINE ITEM TRANSFER AUTHORITY

The Richland Parish School Board, Superintendent and staff shall continually evaluate the school districts budget and maintain required records which support entitlement and disposition of public funds.  The School Board shall transfer school operating funds from one account and/or line item to another in accordance with proper accounting procedures and within the legal parameters for expenditure of the monies as deemed necessary and proper for the orderly operations of the system.  Any request for modification of a budgetary line item shall be approved by appropriate supervisory personnel and submitted to the Superintendent for consideration.  The Superintendent shall submit requests for budgetary line item changes to the School Board as deemed appropriate.

Ref:    La. Rev. Stat. Ann. §§17:88, 17:89, 39:1301, 39:1302, 39:1303, 39:1304, 39:1310

Richland Parish School Board