ARTICLE VI
SPECIAL DISTRICT BUDGETS


SEC.

2-071.00 Legislative Intent


    1.         Preparation and adoption of a budget by a special district in which the law requires that the Police Jury also approve such budget, shall fully comply with the provisions herein and any preparation and adoption of the budget by the special district contrary to any provisions of this Article is hereby expressly prohibited.

    2.         It is the intent of the Police Jury that this Article shall apply to all special districts created pursuant to and under authority of Section 19 of Article VI of the Louisiana Constitution of 1974; those special districts continued in existence and provided for in the transitional provisions of Article XIV, Section 16 of the Louisiana Constitution of 1974; and any and all other special districts created by constitutional, state statutory or local Ordinance authority or a combination of one or more authorities, when any law Ordinance requires that the Police Jury approve the budget of the political special district or political subdivision. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-072.00 Preparation, Contents


    A    The governing board or commission of each district shall cause to be prepared a comprehensive budget presenting a complete financial plan for the ensuing fiscal year.

    B    The chief executive or administrative officer of the political subdivision or, in the absence of such positions, other appropriate official, shall prepare the proposed budget.

    C    The budget document setting forth the proposed financial plan 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, and a discussion of the most important features.

        2.         A consolidated statement for the ensuing fiscal year showing the estimated fund balances of the political subdivision at the

beginning of the year, estimates of all revenues and receipts to be received, recommended expenditures for current expenses and permanent improvements, and the estimated fund balances at the conclusion of the fiscal year.

        3.         Statements for the last completed fiscal year, estimates covering the entire current fiscal year, and projections for the ensuing fiscal year, as follows:

            1.         A statement of revenues and receipts, itemized by source. The revenue statement shall include any unexpected surpluses, delinquent taxes, and the estimated percentage of taxes collectable.

            2.         A statement of expenditures, itemized by agency, department, or organizational unit, showing the amounts for each major function, program or service, or both. The expenditure statement shall distinguish between ordinary recurring expenses of operation, unusual expenses, and capital outlay. There shall be narrative explanations of the spending agency, office, department, or other organizational unit as to its purpose and policies, increases and decreases in items, and other appropriate descriptive or qualitative data. Capital outlay items may be incorporated in a budget document containing both operating and capital outlay expenditures or in a separate capital budget document. There shall be a clear description of all capital improvements and acquisitions, estimates of costs, method of financing, recommended time for initiation and completion, and the estimated annual cost of operating and maintaining such capital improvements or acquisitions.

            3.         Statements of the general fund and each special or restricted fund, showing the resources available at the beginning of the fiscal year, revenues and receipts, expenditures, and the fund balances at the end of the fiscal year.

            4.         A statement of the total outstanding indebtedness, the amount of debt authorized but unissued, the annual debt redemption and interest requirements, and the condition of sinking funds or other assets held for redemption of debt. Any interim loans shall be identified.

    D    The total of proposed expenditures shall not exceed the total of estimated funds available for the ensuing fiscal year.


    E    A budget proposed for consideration of the governing authority of any district, political subdivision or special district shall be accompanied by complete and adopted appropriation Ordinance or other legal instrument necessary to adopt and implement the budget. The instrument of adoption of the budget shall contain appropriate language and provisions to the effect that the budget is adopted by the board or commission subject to the final approval of the Police Jury before said budget is considered finally legally adopted and implemented and said instrument of adoption shall be signed by the chairman of the board or commission and such other officials as may be required by law. The clerk or secretary of the board or commission shall certify that the legal instrument is official, true and correct and shall show on the face of said instrument, a roll call vote of the members voting on said instrument. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-073.00 Completion And Submission To Governing Authority Of Special District


    The proposed budget for political subdivisions of special districts shall be completed and submitted to the governing authority of that political subdivision or special district by the person or officer required by this Article or other provision of law to prepare the budget at such time to allow for the budget to be made available for public inspection no later than fifteen days (15) prior to the date scheduled for the adoption by the board or commission of the political subdivision or special district. If the special district or political subdivision does not have a legal or official office, inspection shall be available only at the office of the Police Jury. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-074.00 Notice, Public Hearing


    1.         Upon completion of the proposed budget and, if applicable, its submission to the governing authority of that political subdivision, the political subdivision shall cause to be published a notice stating that the proposed budget is available for public inspection. The notice shall also state that a public hearing on the proposed budget shall be held with the date, time and place of the hearing specified in the notice. Where applicable, publication shall be in the official journal of the political subdivision. Where there is no requirement that the political subdivision have an official journal, publication shall be in the official journal of the governing authority of the Parish in which the political subdivision is located. In cases where the political subdivision is located within the boundaries of more than one Parish, publication shall be in the official journal of the governing authority of each Parish.

    2.         No proposed budget shall be considered for adoption or otherwise finalized until at least one public hearing has been conducted on the proposal. Nothing herein shall prohibit one or more political subdivisions from conducting joint public hearings.

    3.         No proposed budget shall be considered for adoption or otherwise finalized until a general summary indicative of the proposed budget has been published. The summary may be published in the same advertisement as the notice of availability of the proposed budget and

the public hearing, but shall be published at least ten days (10) prior to the date of the first public hearing and shall include the amount of estimated funds available and anticipated expenditures. (Ord. No. 84- 64, adopted 03/15/84)

SEC.

2-075.00 Public Inspection


    The proposed budget of a political subdivision shall be available for public inspection at the legal office of the governing authority of the special district and at the office of the St. Tammany Parish Police Jury for a minimum period of fifteen days (15) prior to its adoption by the political subdivision or district. If the special district or political subdivision does not have a legal or official office, or if the office is a private business or residence, public inspection shall be at the office of the St. Tammany Parish Police Jury, Administrative Complex, in Covington, Louisiana, or other officially designated public place of the Police Jury. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-076.00 Adoption


    1.         All action necessary to adopt and otherwise finalize and implement the budget for an ensuing fiscal year shall be taken prior to the end of the fiscal year in progress.

    2.         Upon completion of all such action, all political subdivisions or special districts shall certify to the public that the budget has been adopted by publishing such notice in the same manner as herein provided for the notice on availability of the proposed budget and a public hearing.

    3.         The adopted budget shall be balanced with approved expenditures not exceeding the total of estimated funds available.

    4.         The adopted budget shall contain the same information as that required for the proposed budget according to Section 2-072.0(C). (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-077.00 Appropriation Ordinances


    Before the beginning of the fiscal year, the governing authority shall enact an Ordinance or Resolution making appropriations for the ensuing fiscal year. The amounts appropriated for the several offices, departments, boards, commissions, and other spending agencies shall not exceed the amounts fixed therefor in the budget adopted by the governing authority. Nothing contained in this Section shall be construed to prohibit the governing authority from amending or making an appropriation to and for a contingent fund to be used in cases of emergency (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-078.00 Failure To Make Appropriation, Budget, Reappropriation


    1.         If, at the end of any fiscal year, the appropriations necessary for the support of the political subdivision for the ensuing fiscal year have not been made, then fifty percent (50%) of the amounts appropriated in the appropriation Ordinance or Resolution for the last completed fiscal year

shall be deemed reappropriated for the several objects and purposes specified in such appropriation Ordinance or Resolution.
                
    2.         If, at the end of any fiscal year, a political subdivision or special district has not adopted, in accordance with this Article and other applicable law, a budget for the ensuing fiscal year with the necessary appropriations, then subject to paragraph (a) above, those political subdivisions or special districts which are required by law to have their budgets approved by the Police Jury or parish governing authority shall within ten days (10) thereof serve notice of their failure to adopt a budget for the ensuing fiscal year to the Police Jury, said notice to be by certified mail. Upon receipt of such notice, the Police Jury shall have the option of scheduling a joint public hearing with the board or commission of the political subdivision or special district to consider adoption of the budget whereat a majority vote of both bodies present shall prevail, or, the Police Jury President may return the matter to the political subdivision or special district which will suffice as a requirement that an acceptable budget must be adopted by said political subdivision or special district within forty-five (45) days from date of said letter.

    3.         Under no circumstances shall a political subdivision or special district exceed a period of ninety days (90) into any ensuing fiscal year without adopting a budget in compliance with law.

    4.         Considering the application of paragraph (A) above to those political subdivisions or special districts which have not adopted a current budget for the ensuing fiscal year, it is the intent of this Article that until a budget is adopted in compliance with law, no expenditures or funding can occur for any objects or purposes under paragraph (A) above other than for those objects or purposes identified and contained in the prior budget. Any attempt to expand the appropriations or funds to new objects and purposes is hereby expressly prohibited. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-079.00 Contracts


    1.         During the fiscal year, no office, department, board, commission, or other spending agency shall expend or contract to expend any money, incur any liability, or enter into any contract which, by its terms, involves the expenditure of money for any of the purposes for which provisions are made in the appropriation Ordinance or Resolution, in excess of the amounts appropriated in said Ordinance or Resolution for such office, department, board, commission, other expending agency, or purpose for such fiscal year. Any expenditure or contract, verbal or written, made in violation of this Section shall be void and no monies belonging thereto shall be paid thereon.

    2.         Any official of a political subdivision who knowingly authorized or made such payment or incurred such obligation or caused such payment or

disbursement to be authorized or made such obligation to be incurred also shall be liable to the political subdivision for any amount so paid. However, no official of a political subdivision shall be held liable if the official has formally submitted a written memorandum to the governing authority of the political subdivision stating that approving such obligation will cause a violation to occur or will cause payment or disbursement to be authorized that exceeds the expenditures approved in the appropriation Ordinance. For the purposes of this Section the term "official" shall mean any officer or employee of the political subdivision who is subordinate to the governing authority.

    3.         The members of the governing authority shall not be personally liable for expenditures which are within the budget adopted in accordance with the provisions of this Article, but which exceed revenue collections.

    4.         Nothing contained in this Section shall prevent the making of contracts for governmental services or for capital outlay for a period exceeding one (1) year if such contracts are allowed otherwise by law. Any contract so made shall be executory only for the amounts agreed to be paid for such services to be rendered in succeeding fiscal years.

    5.         All contracts for services, labor, public works or capital outlay shall be separately identified with certainty by contractor name and amount in the appropriation Ordinance of the budget or in any amendments thereto provided however that nothing contained herein shall prohibit the political subdivision or special district from administering to emergencies as provided for in law and in Section 2-082.0 herein. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-080.00 Filing


    1.         Upon the adopting of the budget, the governing authority of the political subdivision or special district shall cause a copy of such budget to be filed in the Office of the Legislative Auditor within thirty days (30) after commencement of the budget year or, within such other required time as law or the Legislative Auditor may require. Exemption from this requirement is allowed only in those cases where the political subdivision or special district files with the Police Jury a copy of a certification or letter from the Legislative Auditor at the time it submits its budget to the Police Jury, stating that the particular political subdivision or special district is not required by law or the Legislative Auditor's Office to file its budget with the Legislative Auditor.

    2.         It shall be the duty of the chairman of any board or commission of any political subdivision or special district to report any communicated non- compliance found by [the] Legislative Auditor to the President of the St. Tammany Parish Police Jury within fifteen days (15) of receipt of said communication attaching a copy of any alleged non-compliance to the report. (Ord. No. 84-64, adopted 03/15/84)



SEC.

2-081.00 Approval By The Police Jury


    After receipt of the budget and appropriating instrument of the political subdivision or special district in the form and extent as required in this Article, the Clerk or Secretary of the St. Tammany Parish Police Jury shall cause the budget to be placed on the agenda of the next regular Police Jury meeting in compliance with law as to subject matter notice and posting of the agenda or at the next scheduled special meeting, whichever is earlier. The Police Jury shall review the entire budget and either accept it or reject it. Should the budget be rejected because of any objection to any part or parts therein, the budget shall be returned to the board or commission of the political subdivision or special district with suggestions or instructions of what must be corrected or accomplished in order to obtain Police Jury approval. Once the board or commission of the political subdivision or special district complies with these requirements, it shall resubmit the budget to the Clerk or Secretary of the Police Jury in accordance with the procedures for submitting initial budgets established in other provisions of this Article provided however, that any reconsideration of the budget by the board or commission of a political subdivision or special district does not have to comply with the provisions of advertisement or public inspection. Minimal requirements of the open meetings law however will be required. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-082.00 Amendments


    Where there is a governing body of the political subdivision, any amendment involving transfer of funds from one department, office, agency or other entity to another or from one program or function to another or increases in expenditures resulting from revenues exceeding amounts estimated, shall require the approval of the governing body. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-083.00 Emergencies


    Nothing in this Article shall prohibit the expenditure of funds in cases of an emergency. For purposes of this Article, an "emergency" means an unforeseen mischance bringing with it destruction or injury of life or property or the imminent threat of such destruc tion or injury. (Ord. No. 84-64, adopted 03/15/84)

SEC.

2-084.00 Violations


    1.         Violations of this Article may be enforced by legal proceedings seeking mandamus, injunction or declaratory relief to require compliance herewith.

    2.         Non-compliance with any provisions of this Article shall be grounds for removal of any member of any board or commission of the political subdivisions or special districts covered herein for any willful refusal, failure or negligence to perform any of the requirements or provisions herein. It shall also be grounds for removal from office of any member of any board or commission when any officer or employee under the employment and general supervision of the board or commission willfully refuses or fails to perform any duty established herein which

has been assigned said officer or employee by the board or commission or by law, provided however, that it shall be a defense to the removal of any member of a board or commission that said employee or officer has been disciplined by the board or commission prior to the institution of or the notice of a removal hearing by the appointing authority of the board or commission members.

    3.         The duties herein established are deemed lawful and mandatory duties and any willful refusal or failure to perform any of said duties may subject the violator of same to criminal malfeasance as provided for by law. (Ord. No. 84-64, adopted 03/15/84)