The Plaquemines Parish School Board recognizes the need for the proper budgeting of its revenues and expenditures.  The Superintendent and his/her staff shall prepare and submit an annual budget to the Board for its approval, in accordance with the Board’s policies and state law.


The Board shall only approve a budget which is in balance.  For these purposes, a balanced budget shall be defined as one in which budgeted expenditures do not exceed the total of budgeted revenues and available fund balance.


Additionally, the Board shall strive to approve a budget in which the budgeted expenditures do not exceed budgeted revenues.  This should always be done under normal circumstances.  When the Board approves a budget in which the budgeted expenditures exceed the budgeted revenues, it shall include within the budget document the reason(s) for the excess.  The Board shall then assess whether the condition is temporary or whether additional long-term action is required, so as to minimize the impact on fund balance.


Adopted:  June 6, 2011



Ref:     Board minutes, 6-6-11


Plaquemines Parish School Board