Susan Furr, bookkeeper at the Academy for the Arts, Science, & Technology, states that the general funds that are available and sent to each individual school are based on student enrollment and are usually adjusted after a 45-day count has been completed. The chief officer for each specific department handles funds for special programs and federal funding allocations. Included in this area are things such as Title I funds or Perkins funds for vocational programs (S. Furr, personal communication, October 9, …show more content…
This money is placed into the school budget and can be used only by purchase orders. These purchase orders must be approved by the building administrator prior to the purchases being made. This not only maintains a record for the school district, but the donating organization can review the purchases to be certain the funds are being used in ways that were intended. An audit is conducted on an annual basis as an integral part of the decision-making process of the Horry County school board. This helps to define the expenditures made by individual schools and assists in determining the budgets for the new school year. In this way, taxpayers can hold the school district fully accountable for monies the district has been entrusted with (S. Furr, personal interview, October 9, 2005). When addressing district and school goals in relation to budgetary needs, the superintendent, school board, and school administrators must continue to seek ways for the citizens of Horry County to receive more for their dollars. Examining the efficient use of funds by continually reviewing all instructional programs to determine their effectiveness and importance to the overall district goals is necessary to maximize both the revenue and expenditure sides of the