Title 39. Public Finance

Subtitle II. Local Finance

Chapter 9. Louisiana Local Government Budget Act

39:1303         Legislative intent

A. It is the intent of the legislature that this Chapter shall apply, as provided for herein, to all political subdivisions of the state with a general fund or a special revenue fund, except that the provisions of R.S. 39:1307 related to public participation shall only apply to those political subdivisions with proposed expenditures totaling five hundred thousand dollars or more in such funds. The provisions of this Chapter shall be construed as minimal requirements and shall not prevent a political subdivision from requiring more extensive financial planning and budgeting practices nor from imposing more stringent penalties for violations. 

B. Preparation and adoption of a budget by a political subdivision in any manner contrary to the provisions of this Chapter is hereby expressly prohibited. 

C. It is the intent of the legislature that this Chapter shall apply to political subdivisions operating under a home rule charter or plan of government adopted or in existence pursuant to and under the authority of Article VI of the Louisiana Constitution of 1974 only if and when it does not conflict with the terms of the home rule charter or plan of government. 

D. The provisions of this Act shall apply to school boards only if and when they do not conflict with R.S. 17:88(A). 

E. The provisions of this Chapter shall not apply to funds received by district attorneys’ offices pursuant to: (1) R.S. 16:15; (2) incentive payments for child support enforcement activities; unless proposed expenditures exceed $50,000. 

Added by Acts 1980, No. 504, § 1, eff. Sept. 1, 1980. Amended by Acts 1984, No. 186, § 2; Acts 1985, No. 997, § 1; Acts 2004, No. 552, § 1, eff. June 25, 2004; Acts 2016, No. 520, § 1, eff. Aug. 1, 2016.