Title 39. Public Finance

Subtitle II. Local Finance

Chapter 9. Louisiana Local Government Budget Act

 

39:1305      Budget preparation

 

A. Each political subdivision shall cause to be prepared a comprehensive budget presenting a complete financial plan for each fiscal year for the general fund and each special revenue fund. 

 

B. The chief executive or administrative officer of the political subdivision or, in the absence of such positions, the equivalent thereof shall prepare the proposed budget. 

 

C. The budget document setting forth the proposed financial plan for the general fund and each special revenue fund shall include the following: 

 

(1) A budget message signed by the budget preparer which shall include a summary description of the proposed financial plan, policies, and objectives, assumptions, budgetary basis, and a discussion of the most important features. 

 

(2)(a) A statement for the general fund and each special revenue fund showing the estimated fund balances at the beginning of the year; estimates of all receipts and revenues to be received; revenues itemized by source; recommended expenditures itemized by agency, department, function, and character; other financing sources and uses by source and use; and the estimated fund balance at the end of the fiscal year. Such statements shall also include a clearly presented side-by-side detailed comparison of such information for the current year, including the fund balances at the beginning of the year, year-to-date actual receipts and revenues received and estimates of all receipts and revenues to be received the remainder of the year; estimated and actual revenues itemized by source; year-to-date actual expenditures and estimates of all expenditures to be made the remainder of the year itemized by agency, department, function, and character; other financing sources and uses by source and use, both year-to-date actual and estimates for the remainder of the year; the year-to-date actual and estimated fund balances as of the end of the fiscal year; and the percentage change for each item of information. 

 

(b) School boards shall itemize revenues and expenditures in accordance with guidance provided by the state Department of Education. 

 

(c) If, upon the request of the governing authority, the political subdivision fails to submit its budget document showing the information concerning revenue sources as mandated by this Subsection, the governing authority shall not appropriate any general funds to such political subdivision. 

 

D. A budget proposed for consideration by the governing authority shall be accompanied by a proposed budget adoption instrument. The budget adoption instrument for independently elected parish offices shall consist of a letter from the independently elected official authorizing the implementation of the adopted budget. The budget adoption instrument for any municipality, parish, school board, or special district shall be an appropriation ordinance, adoption resolution, or other legal instrument necessary to adopt and implement the budget document. The adoption instrument shall define the authority of the chief executive and administrative officers of the political subdivision to make changes within various budget classifications without approval by the governing authority, as well as those powers reserved solely to the governing authority. 

 

E. The total of proposed expenditures shall not exceed the total of estimated funds available for the ensuing fiscal year. 

 

F. (1) Except as provided in Paragraph (2) of this Subsection, the proposed budget and the attendant budget adoption instrument may be amended to the extent deemed appropriate by the governing authority at any point prior to final adoption, unless otherwise provided in an ordinance or home rule charter of the political subdivision. 

 

(2) The authorization granted to political subdivisions to amend the proposed budget and attendant budget adoption instrument in the manner provided for in Paragraph (1) of this Subsection is not applicable to municipalities governed by the provisions of R.S. 33:321 et seq. The governing authority of any such municipality may amend the proposed budget and attendant budget adoption instrument only to the extent that the amendments do not substantially change the proposed budget or the attendant budget adoption instrument. 

 

R.S. 39:1304. Added by Acts 1980, No. 504, § 1, eff. Sept. 1, 1980. Amended by Acts 1984, No. 186, § 2; Acts 1988, No. 542, § 1; Acts 1993, No. 236, § 1, eff. June 1, 1993; Acts 1999, No. 775, § 2, eff. July 2, 1999; Acts 2001, No. 810, § 1, eff. June 26, 2001; Acts 2001, No. 965, § 1, eff. June 27, 2001; Acts 2010, No. 966, § 1, eff. Jan. 1, 2011; Acts 2016, No. 520, § 1, eff. Aug. 1, 2016; Acts 2017, No. 217, § 1; Acts 2019, No. 96, § 1, eff. June 4, 2019.