Cf:  DE, DIA





Uniform procedures shall be established throughout the parish to assure the proper accounting for, and expenditure of, all funds under the control of individual schools.  Such funds shall be subject to regular audit by the central office.


Implementation of the procedures as developed by the central office shall be the responsibility of the school principal or his/her designee.


The procedures shall assure:


  1. The proper identification of monies belonging to various groups and organizations or monies raised and designated for various purposes.

  2. Proper crediting of deposits, with receipts issued depositors.

  3. Safeguarding of cash and prompt deposit of all monies received.

  4. Proper authorization before payment of invoices.

  5. Payment of bills by check, signed by group sponsors as authorized by the principal.

  6. Prompt payment of bills.


The Pointe Coupee Parish School Board shall receive monthly reports from the Superintendent of all income, expenditures, and balances in the school's various accounts.


Adopted:  December 7, 1976


Pointe Coupee Parish School Board