FILE:  DI

ACCOUNTING AND REPORTING

The Superintendent shall be responsible for preparing any and all financial reports and for preparing any accounting of school funds required by law or required or requested by the Louisiana Board of Elementary and Secondary Education (BESE) or the Richland Parish School Board.  The following guidance is quoted:

            "The State Board of Education shall prescribe regulations for the keeping of accounts and records and making of reports by or under the supervision of school boards.  These accounts and records shall at all times be available for inspection and audit by authorized officials and shall be preserved for a period of time, not in excess of five years, as the State Board of Education may prescribe.  The State Board of Education shall conduct or cause to be conducted any audits, inspections, and administrative reviews of accounts, records, and operations with respect to school lunch programs that may be necessary to determine whether its agreements with school boards and regulations made pursuant to this sub-part are effectively administered.  As amended Acts 1950, No. 275, Section 1."

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

Ref:    La. Rev. Stat. Ann. §§17:59, 17:88, 17:89, 17:196, 17:414.3, 24:514, 24:515, 39:1302, 39:1304, 39:1305

Richland Parish School Board