0 chapters · 1,010 sections in this title.
La. Rev. Stat. § 39:704 Proceeds of special tax
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§704. Proceeds of special tax The proceeds of any special tax shall constitute a trust fund to be used exclusively for the objects and purposes for which the tax was levied. The records of the taxing authority shall clearly reflect the objects and purposes for which the proceeds …
La. Rev. Stat. § 39:705 Issuance of bonds and levy of acreage tax
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§705. Issuance of bonds and levy of acreage tax Whenever the governing authority of any subdivision is authorized by an election or by law to incur debt and issue negotiable bonds based upon an acreage tax, the governing authority shall issue bonds to the amount authorized by the…
La. Rev. Stat. § 39:706 Other laws applicable
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§706. Other laws applicable All the articles and provisions of the constitution of 1921 and all the laws in force or that may be hereafter enacted regulating and relating to the collection of state taxes and tax sales shall also apply to and regulate the collection of the special…
La. Rev. Stat. § 39:71 Monthly allotments from appropriations
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§71. Monthly allotments from appropriations A. Appropriations shall be made available upon approval of the division of administration to the budget units in allotments by months for each fiscal year. These allotments shall be made on the basis of work programs and requests for al…
La. Rev. Stat. § 39:72 Quarterly review of budget estimates and authorizations of allotments
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§72. Quarterly review of budget estimates and authorizations of allotments A. The division of administration shall, prior to the first day of each quarter of the fiscal year: (1) Review the progress of the collection of revenues, consider the condition of the treasury, forecast t…
La. Rev. Stat. § 39:72.1 Compliance with audit requirements
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§72.1. Compliance with audit requirements A.(1) Notwithstanding any contrary provision of law, no funds appropriated directly or indirectly in the general appropriations act, the capital outlay act, or other appropriation act, or awarded from the Louisiana Department of Health Dr…
La. Rev. Stat. § 39:73 Allotments to govern expenditures; transfers of allotments
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§73. Allotments to govern expenditures; transfers of allotments A. The head of each budget unit shall not make any expenditures in excess of the monthly allotment. In no case shall obligations be incurred or expenditures be made in excess of the total amount allotted. B. The expe…
La. Rev. Stat. § 39:74 Avoidance of cash flow deficits
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§74. Avoidance of cash flow deficits A. If the state treasurer and the commissioner of administration determine that the projected cash balance of monies available to pay appropriations is insufficient to pay anticipated warrants for appropriations in any month, they shall notify…
La. Rev. Stat. § 39:742.3 Fire District No
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§742.3. Fire District No. 8; borrowing limitations; waiver; authorization Notwithstanding the provisions of R.S. 39:741 and 742, Fire District No. 8 in Natchitoches Parish is authorized to obligate anticipated tax revenues in excess of five years, not to exceed ten years, and to …
La. Rev. Stat. § 39:75 Avoidance of budget deficits
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§75. Avoidance of budget deficits A.(1) The division of administration shall submit a budget status report monthly to the Joint Legislative Committee on the Budget in a format approved by the committee. This report shall indicate the balance of the budget for the state general fu…
La. Rev. Stat. § 39:76 Elimination of year-end deficits
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§76. Elimination of year-end deficits If a deficit exists in any fund at the end of the fiscal year, that deficit shall be eliminated no later than the end of the next fiscal year. Acts 1989, No. 836, §1, eff. July 1, 1989.
La. Rev. Stat. § 39:77 Expenditure of monies in excess of funds appropriated; removal from office
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§77. Expenditure of monies in excess of funds appropriated; removal from office The expenditure of any monies in excess of the funds appropriated or otherwise allocated for expenditure by any board, commission, department, or agency of the state during any fiscal year shall const…
La. Rev. Stat. § 39:78 Uniform systems of accounting
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§78. Uniform systems of accounting A. The commissioner of administration shall, under authority of the governor and consistent with the provisions of this Chapter, prescribe and cause to be installed and maintained a uniform system of accounting in all state agencies. Should the …
La. Rev. Stat. § 39:781 Elections to levy special taxes in aid of specified enterprises
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§781. Elections to levy special taxes in aid of specified enterprises The parochial, ward and municipal authorities of the state may order elections in their respective parishes, wards, or municipalities and may, when authorized by a vote of the majority of the property taxpayers…
La. Rev. Stat. § 39:782 Time and place of election; persons entitled to vote
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§782. Time and place of election; persons entitled to vote A. The special election shall be held under the general election laws of the state, so far as applicable, and at the polling places at which the last preceding general or congressional election was held, and not sooner th…
La. Rev. Stat. § 39:783 Endorsing name on ballot
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§783. Endorsing name on ballot In all elections held under the provisions of this Part, the voter shall endorse his name on his ballot before depositing it in the ballot box.
La. Rev. Stat. § 39:784 Ordinance levying tax
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§784. Ordinance levying tax If a majority in number and amount of assessed value of the property taxpayers of the parish, ward or municipality entitled to vote under the provisions of the constitution of 1921 and the laws of this state, vote in favor of each levy of the special t…
La. Rev. Stat. § 39:785 Voters shall be registered where election is held
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§785. Voters shall be registered where election is held All property taxpayers voting at the election shall be registered voters of the parish, ward or municipality in which the election is held.
La. Rev. Stat. § 39:786 Levy and collection of tax
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§786. Levy and collection of tax The governing authority of any parish, for the parish or any ward therein, or the municipal authorities of any municipality, shall, when the vote is in favor of the levy of the taxes, levy and collect annually, in addition to other taxes, a tax up…
La. Rev. Stat. § 39:787 Conduct of election
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§787. Conduct of election The election shall be held in the same manner as provided by law for general elections, and the result thereof shall be announced and promulgated by the president of the governing authority of the parish or municipality.
La. Rev. Stat. § 39:788 Assignment of right to tax
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§788. Assignment of right to tax The right to receive the whole or any portion of the taxes may be assigned and transferred by the railway company or corporation, water transportation lines, water works, electrical lines, power plants and motor bus lines for the carrying of passe…
La. Rev. Stat. § 39:79 Sworn statements to be provided; quarterly report of receivables and debts owed the state
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§79. Sworn statements to be provided; quarterly report of receivables and debts owed the state A. All state agencies and component reporting units shall provide to the commissioner of administration between the first and forty-fifth day following the close of the fiscal year a sw…
La. Rev. Stat. § 39:8 Delegation of authority
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§8. Delegation of authority The governor may, in his discretion, delegate such authority as is vested in him by this Chapter to the commissioner of administration and to such other agents or representatives as he deems necessary to carry out the provisions of this Chapter. Acts 1…
La. Rev. Stat. § 39:80 Fiscal reporting
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§80. Fiscal reporting A. Within six months after the close of each fiscal year, the commissioner of administration shall cause to be prepared an annual comprehensive financial report containing those financial statements, including notes thereto, which are necessary for a fair pr…
La. Rev. Stat. § 39:801 Purpose; millage authorization
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§801. Purpose; millage authorization For the purpose of acquiring sites for, or for constructing or improving public buildings, including housing for public health units, roads, bridges, levees, sewage or drainage works, incinerators or other works of permanent public improvement…
La. Rev. Stat. § 39:802 Special taxes; limitations
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§802. Special taxes; limitations For the purpose of providing municipal services and for the maintenance and operation of municipal service departments, including the acquisition of necessary equipment, for which the levy of a special tax is not herein presently authorized, the m…
La. Rev. Stat. § 39:803 Elections
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§803. Elections In elections required under this Part, voting machines shall be used and, insofar as practicable, said election shall be called, conducted, canvassed and promulgated in accordance with the provisions of R.S. 39:501-39:518, except that the right to vote at such ele…
La. Rev. Stat. § 39:804 Operable date of act
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§804. Operable date of act Provided, however, that the provisions of this Act shall only become operable if the provisions of the Louisiana Constitution or laws which limit the right to vote at elections on the incurring of debt, issuance of bonds, or levying of special taxes to …
La. Rev. Stat. § 39:81 State and statewide retirement systems; operating budgets
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§81. State and statewide retirement systems; operating budgets A. Notwithstanding the provisions of any other law to the contrary, the state budgetary process, and in particular, the provisions of this Part, are not applicable with respect to the operating budgets of state or sta…
La. Rev. Stat. § 39:811 Local funds for support of elementary and secondary schools
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§811. Local funds for support of elementary and secondary schools Under the authority of Article VIII, Section 13(C) (Third) of the Constitution of 1974, for the purpose of giving additional support to public elementary and secondary schools in addition to the ad valorem maintena…
La. Rev. Stat. § 39:812 Limitations
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§812. Limitations The amount, millage rate, duration, and purpose of any tax authorized under this Part shall be in accord with the proposition voted on and approved by the electors in the special election which authorized the levy and collection of the special tax, provided that…
La. Rev. Stat. § 39:813 Levy of tax; contesting validity
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§813. Levy of tax; contesting validity A. If the electors vote in favor of the proposition to levy taxes, authorized by this Part, the governing authority, after promulgation of the results of the election and pursuant to the terms of the proposition submitted, shall levy the spe…
La. Rev. Stat. § 39:814 Election procedure
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§814. Election procedure Elections under this Part shall be called and conducted and the returns thereof canvassed in accordance with the procedures provided by law for special tax elections, and wherever such law is inapplicable, in accordance with the general election laws of t…
La. Rev. Stat. § 39:815 Special taxes authorized between January 1, 1975 and February 20, 1975; ratified
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§815. Special taxes authorized between January 1, 1975 and February 20, 1975; ratified Any special tax, for giving additional support to public elementary and secondary schools, authorized by an election held on or after January 1, 1975 but prior to the effective date of this Par…
La. Rev. Stat. § 39:816 School District Number 3 of Jefferson Davis Parish; imposition of
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§816. School District Number 3 of Jefferson Davis Parish; imposition of parcel fee, submission to voters; amount; collection; use of proceeds A. The governing authority of School District Number 3 of Jefferson Davis Parish may levy and collect a parcel fee within the boundaries o…
La. Rev. Stat. § 39:816.1 Consolidated School District Number 1 of Jefferson Davis Parish; imposition of
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§816.1. Consolidated School District Number 1 of Jefferson Davis Parish; imposition of parcel fee; submission to voters; amount; collection; use of proceeds A. The governing authority of Consolidated School District Number 1 of Jefferson Davis Parish may levy and collect a parcel…
La. Rev. Stat. § 39:817 School District No
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§817. School District No. 4 of Cameron Parish; imposition of parcel fee, submission to voters; amount; collection; use of proceeds A. School District No. 4 of the parish of Cameron, hereinafter referred to in this Section as the district, may levy and collect a parcel fee within …
La. Rev. Stat. § 39:82 Remission of cash balances to the state treasurer; authorized withdrawals of state
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§82. Remission of cash balances to the state treasurer; authorized withdrawals of state monies after the close of the fiscal year; reports A. All cash balances occurring from appropriations made by legislative act or by the Interim Emergency Board regardless of date of passage to…
La. Rev. Stat. § 39:82.1 Reporting on special funds
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§82.1. Reporting on special funds A. Each year at the August meeting of the Joint Legislative Committee on the Budget, the state treasurer shall submit information regarding the status of fund transfers authorized to eliminate budget deficits for the prior fiscal year, specifical…
La. Rev. Stat. § 39:82.2 Reporting on federal and state funds allocated to mental health services
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§82.2. Reporting on federal and state funds allocated to mental health services A.(1) The division of administration, hereinafter referred to in this Section as the "division", shall submit a report in accordance with the provisions of this Subsection to the Joint Legislative Com…
La. Rev. Stat. § 39:83 Automated personnel and position information system
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§83. Automated personnel and position information system An automated information system shall be jointly developed and maintained by the Department of State Civil Service and the division of administration. The data maintained within this automated system shall be the official p…
La. Rev. Stat. § 39:84 Budget controls on personnel
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§84. Budget controls on personnel A. Ten days after the signing of the general appropriations bill for the fiscal year, the executive budget office shall take such actions as are necessary to establish the number of authorized positions for each budget unit, program, or subprogra…
La. Rev. Stat. § 39:84.1 Agency position attrition analysis process
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§84.1. Agency position attrition analysis process A. The commissioner of administration shall establish and implement an agency position attrition analysis process to be used by each executive branch agency to review historical position vacancies, relative to authorized positions…
La. Rev. Stat. § 39:85 Changes in personnel table
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§85. Changes in personnel table A. The division of administration shall promptly update the personnel tables to reflect any action that affects the personnel tables taken during any fiscal year by the legislature, the Joint Legislative Committee on the Budget, the Interim Emergen…
La. Rev. Stat. § 39:86 Central payroll system
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§86. Central payroll system A. The division of administration shall develop and implement a central automated payroll system for all budget units or programs. The system shall be designated to issue payroll checks only to employees who occupy positions approved by the Department …
La. Rev. Stat. § 39:87 Ballot proposition polling the legislature
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§87. Ballot proposition polling the legislature Whenever it is determined that there is a need for a vote of the legislature under the provisions of this Chapter, and the legislature is not in session, the written consent of the elected members of each house of the legislature sh…
La. Rev. Stat. § 39:87.1 Short title; legislative intent
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§87.1. Short title; legislative intent A. This Subpart may be cited as the "Louisiana Government Performance and Accountability Act". B. It is the intent of the legislature that performance-based budgeting practices be established throughout Louisiana state government. The legisl…
La. Rev. Stat. § 39:87.2 Performance data; rewards and penalties; modifications to data
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§87.2. Performance data; rewards and penalties; modifications to data A. The legislature may annually specify any reward or penalty as provided in R.S. 39:87.4 for any executive branch agency which receives an appropriation. Such reward or penalty provisions as have been recommen…
La. Rev. Stat. § 39:87.3 Performance progress reports
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§87.3. Performance progress reports A. Each agency receiving an appropriation in the General Appropriation Act or the Ancillary Appropriation Act shall produce a series of performance progress reports. The reports shall provide the legislature with information on the agency's act…
La. Rev. Stat. § 39:87.4 Performance rewards and penalties
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§87.4. Performance rewards and penalties A.(1) After review of the agency's Year-end Performance Progress Report, and upon finding that an agency has exceeded the performance standards for its performance indicators by at least five percent for a particular fiscal year, or upon f…