FILE:  DI

Cf:  DIA

ACCOUNTING AND REPORTING

The Lincoln Parish School Board delegates to the Superintendent the responsibility and authority for preparing any and all reports and for preparing for the accounting of school funds required by law or required or requested by the Louisiana Board of Elementary and Secondary Education or the School Board.

The School Board shall adhere to regulations prescribed by the Louisiana Board of Elementary and Secondary Education for keeping of accounts and records and the making of reports by or under the supervision of school boards.  These accounts and records shall at all times be preserved as the laws of Louisiana may prescribe.

Said accounts and fiscal records shall be available during normal business hours for inspection by the public.  All records shall be preserved for a period of time, not in excess of five (5) years, as may be prescribed.

Ref:    La. Rev. Stat. Ann. §§17:196, 24:514

Louisiana Accounting and Uniform Governmental Handbook, Bulletin 1929, Louisiana Department of Education

Lincoln Parish School Board