§ 39:1353 — Adoption of budget amendments

§1353. Adoption of budget amendments
A. Within seven days after receipt of the initial report, the governing authority of the
political subdivision shall adopt in an open meeting an appropriate budget adoption
instrument which contains the comprehensive budget, or amendments to the original
comprehensive budget of the political subdivision, as proposed in the fiscal administrator's
report, and only those revisions which do not make it reasonably certain that the political
subdivision will fail to make timely debt service payments or which do not make it
reasonably certain that the political subdivision will fail to have sufficient revenue to pay
current expenditures, excluding civil judgments, or, in the case of a city, parish, or other
local, public school board, which do not make it reasonably certain that the school board will
fail to resolve its status as financially at risk as that status has been defined by rule by the
State Board of Elementary and Secondary Education during the remainder of the current
fiscal year and the fiscal year following.
B. If the governing authority of the political subdivision fails to adopt such budget
or budget amendments, or if the revisions made by the governing authority of the political
subdivision do not meet the approval of the fiscal administrator, the attorney general shall
take a rule against the political subdivision in the manner provided for in R.S. 39:1351 to
show cause why the court should not order the adoption and the implementation of the
budget without the revisions disapproved by the fiscal administrator. The court shall order
the adoption and implementation of the budget proposed by the fiscal administrator as
revised by the governing authority of the political subdivision, except for those revisions
which the court finds will make it reasonably certain that the political subdivision will fail
to make timely debt service payments or reasonably certain to fail to have sufficient revenue
to pay current expenditures, excluding civil judgments, or in the case of a city, parish, or
other local public school board reasonably certain to fail to resolve its status as financially
at risk.

Legislative History

Acts 1990, No. 532, §1; Acts 2005, No. 7, §2, eff. May 27, 2005; Acts 2020, No. 358, §1, eff. June 12, 2020.