FILE:  D-1

Cf:  D-1.2, D-1.5





The Central Community School Board shall approve an annual budget for the general fund and each special revenue fund for the fiscal year July 1 to June 30, no later than September 15th of each year.  The School Board shall submit a copy of its adopted budget to the State Superintendent no later than September 30th of each year, as well as a general summary of the adopted budget.  The summary shall include projected revenues, expenditures, and beginning and ending fund balances.


It shall be the responsibility of the Superintendent and designated members of his/her staff to prepare the operating budgets for submission to the School Board.  The budgets shall be prepared on forms in accordance with such rules and regulations as may be prescribed by statutes and by the State Superintendent of Education.  Said budgets shall be submitted to the School Board for the purposes of revision and approval prior to submission to the State Superintendent.


After the School Board has reviewed the proposed budget and made desired changes, if any, the School Board shall cause to be published a notice in the official journal stating that the proposed budget is available for public inspection.  The notice shall also state that a public hearing on the proposed budget shall be held specifying the date, time and place of the hearing.  The proposed budget shall not be considered for adoption or otherwise finalized until at least one public hearing has been conducted on the proposal.  The notice shall be published at least ten (10) days prior to the date of the first public hearing and may be published in the same advertisement as the notice of availability of the proposed budget and the public hearing.


The School Board shall certify completion of all action required by publishing a notice in the same manner as provided above.


No budget shall be approved where expenditures exceed the expected means of financing.  No items of expense may be incurred through the fiscal year except as provided for in the approved budget unless a revision is adopted by the School Board.  The budget shall be reviewed periodically and such financial reports as the School Board directs shall be prepared and presented to the School Board by the Superintendent.




The adoption of the original budget and the adoption of all subsequent amendments by the School Board constitute the authority of the Superintendent and administrators of the School Board to incur liabilities and authorize expenditures from the respective budgeted funds during the fiscal year.  The Superintendent and the Business Manager have the authority to enter into routine and necessary contracts or agreements to carry out the general business operations of the School Board.




The Central Community School Board shall provide funding for education through local, state and federal sources and shall use funds for the benefit of all students in the district, in compliance with all regulations by state and federal agencies granting such funds.  The School Board shall allocate such funds equitably and in the interest of all of the Central Community Public School students.  This ensures equivalence among schools in the provision of curricular materials and instructional supplies.  It is the policy of the Central Community School Board that it maintains an equitable and fair equivalence among the schools in the allotment of teachers, administrators, and auxiliary personnel.




The Central Community School Board, in order to protect the financial integrity of school operations, desires to maintain an adequate fund balance.  The School Board also desires that the fund balance should be large enough to continue the school system’s daily operations during a financial adjustment period for declining revenues and/or increasing expenditures.


Therefore, the School Board sets the minimum fund balance for the General Fund as not to drop below fifteen percent (15%) of the General Fund’s total annual expenditures.  The use of the General Fund balance below the established minimum limit fifteen percent (15%) shall only be for unanticipated or unforeseen events of a non-recurring nature, as may be approved by the School Board.


Revised:  September 9, 2019



Ref:    La. Rev. Stat. Ann. §§17:81, 17:88, 17:89, 17:89.1, 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

Board minutes, 9-9-19


Central Community School Board