Uniform procedures shall be established throughout Natchitoches Parish to assure the proper accounting for, and expenditure of, all funds under the control of individual schools.  Accounting procedures will follow guidelines established in A Suggested Guide for Internal School Accounting for Louisiana 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 for purchases.  All requests for purchases in amounts of more than $1,000 shall be referred to the central office and handled in line with Board policy on obtaining price quotations and bids.

  5. Proper authorization before payment of invoices.

  6. Payment of bills by check, signed by group sponsors and authorized by the principal.

  7. Prompt payment of bills.


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




School fund-raising projects and activities are a common source of revenue for schools and school organizations.  However, co-curricular, extra-curricular, or club fund-raising activities shall be based on the evaluated needs of the group and shall be kept to a minimum.


Before allowing any fund-raising activities, the principal, faculty, and staff shall formulate a fund-raising policy for their school and inform the faculty of this policy.  All such activities shall be approved in advance by the principal of the school involved.


There shall be no off-campus door-to-door soliciting or sales involving students at any grade level.  However, this shall not preclude organized off-campus fund-raising activities done under the direct supervision of faculty, booster groups or other adults, as approved by the principal.  Other special sales or solicitations for advertisements shall be conducted by phone or mail.  If personal visits are necessary, they shall be authorized to businesses ONLY and the students must be in groups of at least two (2).


There shall be no outside fund-raising agencies, such as United Way, Red Cross, March of Dimes, magazine publishing agencies, etc., allowed in the schools without specific Board approval for each activity each year.



Ref:     La. Rev. Stat. Ann. ยงยง17:196, 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, 39:1315, 51:224

Opinion No. 84-167, Commission on Ethics for Public Employees, State of Louisiana

Louisiana Handbook for School Administrators, Bulletin 741, Louisiana Department of Education

Board minutes, 2-14-91


Natchitoches Parish School Board