The Pointe Coupee Parish School Board shall approve an annual budget for the general fund and each special revenue fund for the fiscal year July 1 to June 30, no later than September fifteenth of each year.  The School Board shall submit a copy of its adopted budget to the State Superintendent no later than September thirtieth of each year, as well as a general summary of the adopted budget.  The summary shall include projected revenues, expenditures, and beginning and ending fund and cash balances.


It shall be the responsibility of the Superintendent and designated members of his/her staff to prepare the operating budgets for submission to the Board.  The budgets shall be prepared on forms in accordance with such rules and regulations as may be prescribed by statutes and by the State Superintendent of Education.  Said budgets shall be submitted to the Board for the purposes of revision and approval prior to submission to the State Superintendent.


The Board shall cause to be published a notice in the official journal stating that the proposed budget is available for public inspection no later than fifteen (15) days prior to the date for budget adoption.  The notice shall also state that a public hearing on the proposed budget shall be held specifying the date, time and place of the hearing.  The proposed budget shall not be considered for adoption or otherwise finalized until at least one public hearing has been conducted on the proposal.  The notice shall be published at least ten (10) days prior to the date of the first public hearing and may be published in the same advertisement as the notice of availability of the proposed budget and the public hearing.


The Board shall certify completion of all action required by publishing a notice in the same manner as provided above.


No budget shall be approved where expenditures exceed the expected means of financing.  The budget shall be reviewed periodically and such financial reports as the Board directs shall be prepared and presented to the Board by the Superintendent.




As part of preparing the budget for each year, there may be included in the general fund budget a two percent (2%) cash reserve of the fund's projected revenue, pending Board approval annually.  A two-thirds (b) vote of the Board shall be necessary to utilize funds from the cash reserve.




The Secretary-Treasurer of the Pointe Coupee Parish School Board shall be authorized and in his/her sole discretion, to make such changes with the various budget classifications as he may deem necessary provided that any reallocation of funds affecting in excess of five percent (5%) of the projected revenue collections must be approved in advance by action of the School Board at a meeting duly noticed and convened.


The Superintendent, in his/her capacity as chief administrative officer of the School Board, shall be directed to advise the School Board in writing when:


  1. Revenue collections plus projected revenue collections for the remainder of the year, within a fund are failing to meet estimated annual budgeted revenues by five percent (5%) or more.

  2. Actual expenditures plus projected expenditures for the remainder of the year, within a fund, are exceeding the estimated budgeted expenditures by five percent (5%) or more.

  3. The actual beginning fund balance, within a fund, fails to meet the estimated beginning fund balance by five percent (5%) or more, and the fund balance is being used to fund current year expenditures.

  4. If receipts from any unexpected or contingent sources are realized, the School Board shall, before any such funds are allocated, committed, expended, or disbursed, adopt an amended budget.


Revised:  December, 1982 Revised:  March, 1996
Revised:  December, 1992 Revised:  April, 1996
Revised:  November, 1993 Revised:  August 25, 2005
Revised:  January, 1995 Revised:  May 24, 2012
Revised:  December, 1995  



Ref:     La. Rev. Stat. Ann. ยงยง17:88, 17:89, 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

Board minutes, 11-18-82, 9-6-94, 2-22-96, 8-25-05, 5-24-12


Pointe Coupee Parish School Board