FILE:  D-1.4





The Central Community School Board authorizes the Superintendent to reconcile and/or to recommend changes in the budget during the fiscal year, provided the schools are operated for the minimum term according to the rules and regulations of the Louisiana Board of Elementary and Secondary Education (BESE).  Such changes shall be subject to the approval of the School Board, and in no event shall a budget amendment be adopted proposing expenditures which exceed the total estimated funds available for the fiscal year.


Revisions to the budget shall be required when the following conditions exist:


  1. Revenue collections plus projected revenue collections for the remainder of the year, within a fund, are failing to meet estimated annual budgeted revenues by five percent (5%) or more;

  2. Actual expenditures plus projected expenditures for the remainder of the year, within a fund, are exceeding the estimated budgeted expenditures by five percent (5%) or more; or

  3. The actual beginning fund balance, within a fund, fails to meet the estimated beginning fund balance by five percent (5%) or more, and the fund balance is being used to fund current year expenditures.


Each administrative position charged with budget authority shall be responsible for the periodic review and analysis of assigned budgets.  Should any adjustments or corrections to any budgetary line item become necessary, such change should be brought to the attention of appropriate finance personnel.  Any change shall require approval of the Superintendent or his/her designee.



Ref:    La. Rev. Stat. Ann. ยงยง17:88, 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


Central Community School Board