FILE: DIA
Cf: JHB
ACCOUNTING SYSTEM
The Washington Parish School Board delegates to the Superintendent or his/her designee, the responsibility of maintaining complete, accurate, and detailed records of all financial transactions in the school district. These records shall be in accordance with modern governmental accounting procedures, as prescribed and approved regulations of the Louisiana Board of Elementary and Secondary Education (BESE).
Annual audits shall be conducted and filed with authorities outlined by State Board policies and pertinent statutory provisions. Persons responsible for any discrepancies or other errors found as a result of any account's audit may be subject to disciplinary action and/or dismissal.
Ref: La. Rev. Stat. Ann. ยงยง17:59, 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
Louisiana Handbook for School Administrators, Bulletin 741, Louisiana Department of Education
Louisiana Accounting and Uniform Governmental Handbook, Bulletin 1929, Louisiana Department of Education
Washington Parish School Board