§1303. Legislative intent
A. It is the intent of the legislature that this Chapter shall apply, as provided for
herein, to all political subdivisions of the state with a general fund or a special revenue fund,
except that the provisions of R.S. 39:1307 related to public participation shall only apply to
those political subdivisions with proposed expenditures totaling five hundred thousand
dollars or more in such funds. The provisions of this Chapter shall be construed as minimal
requirements and shall not prevent a political subdivision from requiring more extensive
financial planning and budgeting practices nor from imposing more stringent penalties for
violations.
B. Preparation and adoption of a budget by a political subdivision in any manner
contrary to the provisions of this Chapter is hereby expressly prohibited.
C. It is the intent of the legislature that this Chapter shall apply 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 Louisiana Constitution of
1974 only if and when it does not conflict with the terms of the home rule charter or plan of
government.
D. The provisions of this Act shall apply to school boards only if and when they do
not conflict with R.S. 17:88(A).
E. The provisions of this Chapter shall not apply to funds received by district
attorneys' offices pursuant to: (1) R.S. 16:15; (2) incentive payments for child support
enforcement activities; unless proposed expenditures exceed $50,000.
Added by Acts 1980, No. 504, §1, eff. Sept. 1, 1980. Acts 1984, No. 186, §2; Acts
1985, No. 997, §1; Acts 2004, No. 552, §1, eff. June 25, 2004; Acts 2016, No. 520, §1.