The Richland Parish School Board shall require all financial records and accounts, including business transactions, of the school system and schools to be audited.  Accounts of the Board are audited annually by the Legislative Auditor of the State of Louisiana or an independent certified accounting firm as required by law.


Other financial audits shall also be made of appropriate accounts upon the transfer, resignation or dismissal of personnel responsible for receiving and disbursing school funds, or whenever, in the opinion of the Board, a financial audit is deemed advisable.  Independent certified auditors shall conduct such audits as necessary.


All audits shall be conducted and filed in accordance with statutory provisions.  Should error or discrepancies be found as a result of any audit, those personnel found responsible for such error may be subject to disciplinary action.



Ref:     La. Rev. Stat. Ann. ยงยง17:81, 17:196, 24:513


Richland Parish School Board