§ 39:1305 — Budget preparation

§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.

Legislative History

Added by Acts 1980, No. 504, §1, eff. Sept. 1, 1980. Acts 1984, No. 186, §2; 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; Acts 2017, No. 217, §1; Acts 2019, No. 96, §1, eff. June 4, 2019.