Reviewing the Louisburg School District's Expenditures [April 2024]

In the 2022-23 school year, the Louisburg school district spent a little more than $31 million. Generally, state law allows districts broad discretion in how they spend their state and local funding, but there are some exceptions. We selected 57 expenditures (representing $1.2 million) across 6 funds to determine whether the district spent them in accordance with state law.  We selected funds that have a mix of broad and specific spending rules sets in state law.  We chose expenditures that represented a good cross-section of different types of expenditures.  Because we did not choose the sample randomly, we cannot project the results to all expenditures. Of the 57 expenditures we reviewed, we identified 12 (about $63,000) related to at-risk and capital outlay that did not comply with state laws related to those funds.  This included expenditures such as seating, salaries for interpreters, and a contract to operate light and sound equipment.