FILE:  DI

Cf:  DIA

ACCOUNTING AND REPORTING

The Vernon Parish School Board delegates to the Superintendent the responsibility for preparing any and all reports and for preparing any accounting of school funds required by law or required or requested by the Louisiana Board of Elementary and Secondary Education (BESE) or the Vernon Parish School Board.

The Board shall adhere to regulations prescribed by the Louisiana Board of Elementary and Secondary Education (BESE) for keeping of accounts and records and the making of reports by or under the supervision of school boards.  These accounts and records shall at all times be preserved as the laws of Louisiana may prescribe.

Said accounts and fiscal records shall be available during normal business hours for inspection by the public.  All records shall be preserved for a period of time, not in excess of five (5) years, as may be prescribed.

Ref:    La. Rev. Stat. Ann. §17:196

Vernon Parish School Board