Formal budgetary integration is employed as a management control device during the fiscal year.  The budget shall be prepared on a modified accrual basis of accounting and shall not exceed the total of estimated funds available for the ensuing fiscal year.  Expenditures which are not included in the budget and are not of an emergency nature must be delayed for a period of thirty days after having been referred to the appropriate committee and after approval by the St. John the Baptist Parish School Board.



Ref:     La. Rev. Stat. Ann. ยง39:1304


St. John the Baptist Parish School Board