It varies state to state.
But the bottom line is this: State legislatures and the federal government have for all practical purposes taken over the local schools. They allow their NEA masters to run things. Parents and taxpayers have little real control over anything. The PTA is nothing but an arm of the NEA, designed solely to fool parents.
The school board itself has little power over budgets - the state mandates where almost all of the funds must be allocated. IOW, the school board is mainly left in place to maintain the illusion of local control.
All of the whining by education types about "parental involvement" are disingenuous. Human nature being what it is, people will not take responsibility over something they have no authority over. This is a basic concept of self-government. Parents have no ownership.
(720 ILCS 670/1) (from Ch. 23, par. 2363)
Sec. 1. It shall be unlawful for any person to sell, lend, give away or show, or have in his possession with intent to sell or give away, or to show or advertise, or otherwise offer for loan, gift or distribution to any minor child any book, pamphlet, magazine, newspaper, story paper or other printed paper devoted to the publication, or principally made up of criminal news, police reports, or accounts of criminal deeds, or pictures and stories of deeds of bloodshed, lust or crime.
(Source: Laws 1889, p. 114.)