School boards must comply with the requirements of both La. R.S. 39:1305(C)(2)(a) and (b). (see law below, emphasis added)
39§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
(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
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.
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.