School activity funds are those monies collected by students, school personnel, parents, and/or parent groups for school purposes, for school-related purposes, or for charitable or other approved agencies.  Activity funds shall contribute to the educational experience of students and shall not conflict with but shall add to the instructional program and general welfare of the school.




School principals, when they accept their appointment as the school administrator, assume ultimate responsibility for all activity accounts in their schools.  The Natchitoches Parish School Board holds the school principal fully accountable and personally liable for any shortages, deficits, or mismanagement of any funds.  If any employee incurs debt in the name of the school without prior written approval of the principal, said employee shall be personally responsible for payment.


Upon completion of the annual audit of the student activity fund, all general and restricted account shortages must be paid by the employee responsible for the shortage and/or the employee responsible for the account.


All school personnel are required to comply with all adopted Board policies, Louisiana Revised Statutes, and the Louisiana Code of Governmental Ethics.  The principal is responsible for insuring that all school personnel (administrative, instructional, and non-instructional) understand the Board's policies, principles, and procedures.




Funds raised by school, club, and parent booster organizations are restricted funds and cannot be used for any purposes other than those intended by the group, sponsor, and principal, as set forth in "School Activity Funds - School Board Policies and Guidelines."


All expenditures made from school activity funds (other than those controlled solely by the principal) must have written approval from a person authorized to expend funds from that account.  Whenever a teacher, sponsor, or authorized member of a club or organization needs a purchase order or check written, he or she must fill in and sign either the purchase order or the check request.


Once the check request or purchase order has been completed, the principal must sign it, approving the disbursement.  The principal's approval confirms that funds are available in the restricted account, that the person requesting the expenditure is authorized to do so, and that the disbursement is in accordance with Board policy.


Restricted funds cannot be transferred from one account to another without the written approval of the sponsor and the principal on a "Request for Intraschool Fund Transfer," except for those of defunct clubs and organizations which require only the principal's signature and approval of the auditor to close the account by a transfer to the school's general fund.




School purchases may not be made without prior approval of the principal.  Purchases which are made by teachers, school employees or other persons associated with the school and which have not been specifically authorized by the principal are solely the responsibility and obligation of the individual making such purchases.




The Superintendent or his/her designee shall be responsible for exercising control over all fund raising activities.  He/she or his/her designee shall establish and maintain administrative regulations governing all school related fund raising activities.  Such activities shall be continually monitored to assure proper management of all funds.  The system of accounting for school monies shall be in conformity with the system of accounting recommended by the Board and other appropriate authorities.


Officers of the affected school-sponsored organization, the sponsor of that organization, and the principal shall jointly determine use of such funds.


Guidelines for raising funds by students are:


  1. School funds are best generated by activities held at the school.

  2. Door-to-door solicitation shall be prohibited by all students (Grades K-12).  Door-to-door solicitation shall be defined as solicitation by students with persons to whom they are not related, taking place at any location other than the student's residence.

  3. Solicitation of commercial establishments for the purpose of acquiring advertisements are permitted for high school students (Grades 9-12) as long as a minimum of two (2) students are soliciting together.



Ref:     La. Rev. Stat. Ann. ยงยง17:81, 51:224


Natchitoches Parish School Board