Cf:  DC





In accordance with statutory provisions, the Catahoula Parish School Board directs the Superintendent to serve as treasurer for the School Board, who shall receive, hold in custody, and expend all funds as directed by the Board and in conformance with statutory accounting and budgetary requirements.  The Superintendent shall also maintain pertinent regulations and procedures to assure the proper expending of Board funds.


No expenditure of funds shall be made where the expenditure would be more than funds available, unless approved by the Board.


General fund, school activity funds, parishwide maintenance funds, district maintenance funds and other special revenue funds expenditures in excess of $5,000 shall be approved by the Board before payment is tendered, except in the following situations:


  1. Utility billings need not be submitted for approval, however the monthly report that details total costs by site shall be sent to and reviewed by the Board monthly.

  2. Expenditures in excess of $5,000 for grants where the grant budget has already been approved by the Board need not be submitted separately for approval if purchases are made under state contract or if the items are competitively bid.

  3. School food service food bills for school cafeterias.

  4. School fundraisers over $5,000 when the school has collected the money to pay for the fundraiser.

  5. When sales tax collection fees exceed $5,000.


Any proposed cost which has General Fund disbursement in excess of $5,000 associated with its implementation must be considered by the Executive Committee for Finance before it can be placed on the agenda for Board consideration.  The Finance Committee shall report to the Board its recommendation relating to such expenditures.


Revised:  January, 2009

Revised:  January, 2010

Approved:  March 2, 2010

Revised:  September, 2013



Ref:     La. Rev. Stat. Ann. ยงยง17:81, 17:97

Board minutes, 1-5-99, 11-4-08, 11-3-09, 3-2-10, 3-6-12


Catahoula Parish School Board