rowid,id,source,record_type,muni_id,state,payee,amount,txn_date,end_date,category,object_type,purpose,funding_source,site,fiscal_period,source_url,external_id,updated_at,payer_level
1030,1030,act370-expenditure,expenditure,145874,LA,LOUISIANA DEPARTMENT OF EDUCATION,91461.92,2025-09-10,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,Reimbursement for OPSB share o,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:1030,2026-07-27T03:47:00.661472+00:00,municipal
261,261,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-12-10,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROF SERVICES,01-OTHER PURCHASED PROF. SVCS.,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:261,2026-07-27T03:47:00.661472+00:00,municipal
433,433,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-11-19,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROF SERVICES,01-OTHER PURCHASED PROF. SVCS.,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:433,2026-07-27T03:47:00.661472+00:00,municipal
680,680,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-10-22,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROF SERVICES,01-OTHER PURCHASED PROF. SVCS.,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:680,2026-07-27T03:47:00.661472+00:00,municipal
783,783,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-10-08,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROF SERVICES,01-OTHER PURCHASED PROF. SVCS.,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:783,2026-07-27T03:47:00.661472+00:00,municipal
1163,1163,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-08-27,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROF SERVICES,01-OTHER PURCHASED PROF. SVCS.,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:1163,2026-07-27T03:47:00.661472+00:00,municipal
69921,69921,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-05-11,,2170 - Support of Individual Special Needs,PURCHASED PROFESSIONAL TECHNICAL SERVICES,01-PURCHASED PROFESSIONAL/TECH,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:200,2026-07-27T03:47:35.733913+00:00,municipal
70017,70017,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-04-09,,2170 - Support of Individual Special Needs,PURCHASED PROFESSIONAL TECHNICAL SERVICES,01-PURCHASED PROFESSIONAL/TECH,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:296,2026-07-27T03:47:35.733913+00:00,municipal
70159,70159,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-03-12,,2170 - Support of Individual Special Needs,PURCHASED PROFESSIONAL TECHNICAL SERVICES,01-PURCHASED PROFESSIONAL/TECH,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:438,2026-07-27T03:47:35.733913+00:00,municipal
70292,70292,act370-expenditure,expenditure,145874,LA,HEALTH EDUCATION ALLIANCE OF LOUISIANA,5000.0,2025-01-16,,2170 - Support of Individual Special Needs,PURCHASED PROFESSIONAL TECHNICAL SERVICES,01-PURCHASED PROFESSIONAL/TECH,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:571,2026-07-27T03:47:35.733913+00:00,municipal
105508,105508,act370-expenditure,expenditure,145874,LA,"THOMPSON-MYERS , JADE",3797.5,2025-03-28,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,SALARIES,SPECIAL FUND FEDERAL,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:35787,2026-07-27T03:47:52.205505+00:00,municipal
101232,101232,act370-expenditure,expenditure,145874,LA,"JACKSON-HOLDER , MAYA",3669.5,2025-03-28,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,SALARIES,SPECIAL FUND FEDERAL,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:31511,2026-07-27T03:47:50.170683+00:00,municipal
104617,104617,act370-expenditure,expenditure,145874,LA,"SANCHEZ , JORDAN",3547.5,2025-03-28,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,SALARIES,SPECIAL FUND FEDERAL,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:34896,2026-07-27T03:47:52.205505+00:00,municipal
69916,69916,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,2662.5,2025-05-21,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:195,2026-07-27T03:47:35.733913+00:00,municipal
70217,70217,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,2325.0,2025-02-12,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:496,2026-07-27T03:47:35.733913+00:00,municipal
69988,69988,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,2100.0,2025-04-17,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:267,2026-07-27T03:47:35.733913+00:00,municipal
452,452,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,1897.5,2025-11-19,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:452,2026-07-27T03:47:00.661472+00:00,municipal
170,170,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,1725.0,2025-12-17,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:170,2026-07-27T03:47:00.661472+00:00,municipal
69758,69758,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-06-18,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:37,2026-07-27T03:47:35.733913+00:00,municipal
69826,69826,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-05-28,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:105,2026-07-27T03:47:35.733913+00:00,municipal
69982,69982,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-04-16,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:261,2026-07-27T03:47:35.733913+00:00,municipal
70073,70073,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-03-26,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:352,2026-07-27T03:47:35.733913+00:00,municipal
70169,70169,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-03-12,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:448,2026-07-27T03:47:35.733913+00:00,municipal
70225,70225,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1500.0,2025-02-05,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:504,2026-07-27T03:47:35.733913+00:00,municipal
201,201,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,1275.0,2025-12-10,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,GENERAL FUND,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:201,2026-07-27T03:47:00.661472+00:00,municipal
70286,70286,act370-expenditure,expenditure,145874,LA,HOLMES ACADEMIC SVCS,1200.0,2025-01-16,,2170 - Support of Individual Special Needs,OTHER PROFESSIONAL SERVICES,01-OTHER PROFESSIONAL SERVICES,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:565,2026-07-27T03:47:35.733913+00:00,municipal
70165,70165,act370-expenditure,expenditure,145874,LA,"TTCO HOLDING COMPANY, INC",904.14,2025-03-12,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROFESSIONAL SERVICES,01-OTHER PURCHASED PROF SERVIC,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:444,2026-07-27T03:47:35.733913+00:00,municipal
70154,70154,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,862.5,2025-03-12,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:433,2026-07-27T03:47:35.733913+00:00,municipal
70182,70182,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,675.0,2025-02-26,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:461,2026-07-27T03:47:35.733913+00:00,municipal
70218,70218,act370-expenditure,expenditure,145874,LA,TRAVIS HILL NOLA,675.0,2025-02-12,,2170 - Support of Individual Special Needs,PURCHASED EDUCATIONAL SERVICES,01-PURCHASED EDUCATIONAL SERVI,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:497,2026-07-27T03:47:35.733913+00:00,municipal
38422,38422,act370-expenditure,expenditure,145874,LA,"THOMPSON-MYERS, JADE",646.0,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:38422,2026-07-27T03:47:20.673884+00:00,municipal
36570,36570,act370-expenditure,expenditure,145874,LA,"SANDOLPH, APRIL",618.75,2025-10-10,,2170 - Support of Individual Special Needs,OTHER TEMPRORARY EMPLOYEE,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:36570,2026-07-27T03:47:19.729692+00:00,municipal
9634,9634,act370-expenditure,expenditure,145874,LA,"ALEXANDER, MISTY",600.0,2025-08-29,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,AUGUST PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:9634,2026-07-27T03:47:06.035287+00:00,municipal
20829,20829,act370-expenditure,expenditure,145874,LA,"ALLISON, KELLY",600.0,2025-10-24,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:20829,2026-07-27T03:47:12.374157+00:00,municipal
20830,20830,act370-expenditure,expenditure,145874,LA,"ALLISON, KELLY",600.0,2025-10-24,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:20830,2026-07-27T03:47:12.374157+00:00,municipal
23554,23554,act370-expenditure,expenditure,145874,LA,"CARTER, TIA",600.0,2025-10-10,,2170 - Support of Individual Special Needs,OTHER TEMPRORARY EMPLOYEE,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23554,2026-07-27T03:47:13.204019+00:00,municipal
23550,23550,act370-expenditure,expenditure,145874,LA,"CARTER, TIA",565.0,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23550,2026-07-27T03:47:13.204019+00:00,municipal
38421,38421,act370-expenditure,expenditure,145874,LA,"THOMPSON-MYERS, JADE",563.5,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:38421,2026-07-27T03:47:20.673884+00:00,municipal
23513,23513,act370-expenditure,expenditure,145874,LA,"CARTER, KELLIS",560.25,2025-10-10,,2170 - Support of Individual Special Needs,OTHER TEMPRORARY EMPLOYEE,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23513,2026-07-27T03:47:13.204019+00:00,municipal
20817,20817,act370-expenditure,expenditure,145874,LA,"ALLISON, KELLY",550.0,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:20817,2026-07-27T03:47:12.374157+00:00,municipal
40792,40792,act370-expenditure,expenditure,145874,LA,"ALLISON, KELLY",550.0,2025-11-07,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,NOVEMBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:40792,2026-07-27T03:47:21.542883+00:00,municipal
69773,69773,act370-expenditure,expenditure,145874,LA,"TTCO HOLDING COMPANY, INC",547.03,2025-06-11,,2170 - Support of Individual Special Needs,OTHER PURCHASED PROFESSIONAL SERVICES,01-OTHER PURCHASED PROF SERVIC,General Fund,Orleans Parish School Board,FY2025 (through 6/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-fy25:52,2026-07-27T03:47:35.733913+00:00,municipal
23073,23073,act370-expenditure,expenditure,145874,LA,"BURTON, BRANDY",546.0,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23073,2026-07-27T03:47:13.204019+00:00,municipal
23549,23549,act370-expenditure,expenditure,145874,LA,"CARTER, TIA",542.5,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23549,2026-07-27T03:47:13.204019+00:00,municipal
20816,20816,act370-expenditure,expenditure,145874,LA,"ALLISON, KELLY",541.5,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:20816,2026-07-27T03:47:12.374157+00:00,municipal
32000,32000,act370-expenditure,expenditure,145874,LA,"MANAFFAR, AIDIN",539.0,2025-10-24,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:32000,2026-07-27T03:47:16.924426+00:00,municipal
23507,23507,act370-expenditure,expenditure,145874,LA,"CARTER, KELLIS",537.5,2025-10-10,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23507,2026-07-27T03:47:13.204019+00:00,municipal
23552,23552,act370-expenditure,expenditure,145874,LA,"CARTER, TIA",534.0,2025-10-10,,2170 - Support of Individual Special Needs,OTHER TEMPRORARY EMPLOYEE,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:23552,2026-07-27T03:47:13.204019+00:00,municipal
32001,32001,act370-expenditure,expenditure,145874,LA,"MANAFFAR, AIDIN",530.0,2025-10-24,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,OCTOBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:32001,2026-07-27T03:47:17.854032+00:00,municipal
35290,35290,act370-expenditure,expenditure,145874,LA,"PRYER, LAKEISHA",529.0,2025-09-26,,2170 - Support of Individual Special Needs,PARA-PROFESSIONALS/AIDES,SEPTEMBER PAYROLL,SPECIAL FUND FEDERAL,Orleans Parish School Board,Reporting Period 3 (through 12/2025),https://www.nolapublicschools.com/community/financials/act370,nola-exp-rp3:35290,2026-07-27T03:47:18.785620+00:00,municipal