Title 39. Public Finance

Subtitle II. Local Finance

Chapter 9. Louisiana Local Government Budget Act

39:1302         Definitions

For the purposes of this Chapter: 

(1) “Adopted budget” means the budget adopted by the governing authority of the political subdivision inclusive of any and all amendments adopted by the governing authority to the proposed budget. 

(2) “Governing authority” means the body which exercises the legislative functions of the political subdivision. 

(3) “Political subdivision” means any: 

(a) Parish governing authority and all districts, boards, or commissions created by such parish governing authority either independently or in conjunction with other units of government. 

(b) Municipality and all boards and commissions created by such municipality, either independently or in conjunction with other units of government. 

(c) School board. 

(d) Special district created pursuant to and under the authority of Article VI, Section 16 or 19 of the Louisiana Constitution. 

(e) City court. 

(f) District public defender office. 

(g) Housing authority. 

(h) Mortgage authority. 

(i) Political subdivisions of the state not included within the state’s Comprehensive Annual Financial Reports. 

(j) Registrar of voters. 

(k) Independently elected parish offices, including the office of assessor, clerk of district court, coroner, district attorney, sheriff, and judges, but only insofar as their judicial expense funds, as provided for in Title 13 of the Louisiana Revised Statutes of 1950. 

(4) “Political subdivision category” means a grouping of political subdivisions with similar governmental objectives.

(5) “Proposed budget” means the budget prepared and submitted to the governing authority of the political subdivision by the chief executive or administrative officer. 

Added by Acts 1980, No. 504, § 1, eff. Sept. 1, 1980. Amended by Acts 1988, No. 621, § 1; Acts 1993, No. 236, § 1, eff. June 1, 1993; Acts 1999, No. 692, § 1; Acts 1999, No. 775, § 2, eff. July 2, 1999; Acts 2007, No. 307, § 7, eff. Aug. 15, 2007; Acts 2016, No. 520, § 1, eff. Aug. 1, 2016.