Student activity funds are those funds raised or collected for school-approved student groups, gate receipts, and student activity fees. The Livingston Parish School Board shall require all student activity funds to be collected and expended for the purpose of supporting the school's extracurricular activities program.

The principal of each school shall be responsible for all school/student accounts. The principal may assign one or more school staff member(s) to share the responsibility for assuring that accounting records are maintained in accordance with district guidelines. The system of accounting for school monies shall be in conformity with the district accounting procedures. The principal, however, shall have the ultimate responsibility for supervising the accounting functions to be performed at the building level.


The School Board shall require all activity funds generated by a club, organization, association, class, athletic team, or any other organization within the school to be deposited into a school fund bank account. Separate records of all financial transactions of the school fund account shall be maintained by the principal for each group. No monies shall be drawn on the school fund account without a request for withdrawal which carries the signatures of the organization's sponsor and principal. No withdrawal shall occur unless the check carries the signature of the principal, or the administrator who assumes his duties during his absence.

The records of the school account shall be reconciled monthly, and a written report shall be prepared by the principal and submitted annually to the Superintendent or designee, who shall review and consider the report for approval and notify the principal accordingly. The School Board may require and provide for an audit of the school fund of any school within its jurisdiction at any time.

All club or organization related fund raising activities shall be approved by the principal and may be subject to audits from the central office.


Funds generated by an entity outside the school, such as a parents' club, community, business, civic or other similar type of organization, are considered to be independent funds under the exclusive control and supervision of the club or organization. The Board, however, shall require all such funds, when expended for any school function, activity, or purpose, to adhere fully to all state and federal statutory and regulatory provisions.

In addition, the Board may place restrictions on the donation and usage of any monies by an outside source, i.e. club, organization, or entity, to a school or Board-related entity. Specifically prohibited shall be the donation to an individual employee of the School Board anything of economic value in the form of money, personalized articles, automobiles and/or their use, travel, entertainment or vacations. The Board reserves the right to examine the provisions of any and all prospective donations to a school or Board-related entity to ascertain the propriety of the donation.

Ref: La. Rev. Stat. Ann. 17:81, 17:414.3; Louisiana Handbook for School Administrators, Bulletin 741, Louisiana Department of Education.