FILE:  DCH

Cf:  DC

PERIODIC BUDGET RECONCILIATION

The Washington Parish School Board shall furnish to the legislative auditor, annually, sworn statements of all moneys received by them, from what sources, all moneys expended by them and for what purposes, and, at the request of the legislative auditor, all revenue due and not collected, and all obligations incurred and not paid.  No officer shall destroy any voucher or other paper belonging to his/her office before it has been examined and passed upon by the legislative auditor.  The annual sworn statements shall be furnished the legislative auditor at the close of the accounting year.

The legislative auditor shall use the sworn statements provided for herein in connection with the audits and examinations he is authorized to conduct in accordance with state law.  If he/she finds any irregularities to exist, he/she shall call the attention of those responsible therefor.  In case of any irregularities or defalcations or failure of any officer or employee to comply with the provisions of state law, the legislative auditor shall immediately notify the Legislative Audit Advisory Council.

Ref:    La. Rev. Stat. Ann. §§24:514, 24:515

Washington Parish School Board