RÉSUMÉ DIGEST
ACT 520 (SB 207) 2016 Regular Session Colomb
Provides that it is the intent of the legislature that prior law be applied 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 La. Constitution of 1974
to the extent that governments operating under home rule charters are subject to the La. Local
Government Budget Act as minimum standards.
New law retains prior law but only to the extent it does not conflict with the terms of the
home rule charter or plan of government.
Prior law required each political subdivision to 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.
New law retains these provisions but provides that 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 a
municipal or parochial ordinance or home rule charter.
Prior law provided that all action necessary to adopt and otherwise finalize and implement
the budget for a fiscal year shall be taken in open meeting and completed before the end of
the prior fiscal year.
New law retains prior law but adds the adoption of any amendments to the proposed budget.
Prior law provided that all action necessary to adopt and otherwise finalize and implement
the proposed budget for a school board shall be taken in open meeting and completed prior
to the date for budget adoption by school boards, as required by prior law.
New law retains prior law but adds the adoption of any amendments to the proposed budget.
Prior law provided that all action necessary to adopt and otherwise finalize and implement
the proposed budget for a parish, shall be taken in open meeting and completed prior to the
thirtieth day of the fiscal year for which the budget is to be applicable.
New law retains prior law but adds the adoption of any amendments to the proposed budget.
New law provides that the adopted budget shall contain the same information as that required
for the proposed budget according to prior law for the proposed budget.
New law retains prior law but adds any amendments adopted prior to final adoption by the
governing authority as required disclosed information.
New law is deemed remedial and curative and intended to clarify existing law and should be
afforded retroactive application.
Effective August 1, 2016.
(Amends R.S. 39:1303(C), 1309(A) and (C); adds R.S. 39:1302(4) and (5), 1305(F) and
1310(C))
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