Louisiana Revised Statutes 48:761 – Misuse of funds or noncompliance with statutory requirements; withholding of distribution; notification of district attorney
Terms Used In Louisiana Revised Statutes 48:761
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
A. If, on the basis of the report of the legislative auditor, or from its own investigation, the Legislative Audit Advisory Council, or its successor, determines that there has been a misuse by a parish governing authority of funds from the Parish Transportation Fund or that the parish governing authority is in noncompliance with the statutory requirements comprising this Part, it shall then determine whether a partial or total withholding of the parish’s appropriation for any remaining months in the current fiscal year shall be necessary.
B.(1) If the council determines that it is necessary to withhold all or any part of the parish’s appropriation, the council shall notify each member of the legislature who represents any portion of the parish of its determination. Unless within thirty days after the members of the legislature are so notified the council determines that the misuse of funds or noncompliance with the statutory requirements of this Part has ceased, the council shall, by written resolution, instruct the state treasurer to suspend monthly distributions to the parish of funds from the Parish Transportation Fund, effective immediately.
(2) The suspension of funds shall remain in effect until the Legislative Audit Advisory Council verifies, in writing, to the state treasurer that the offending parish is in compliance with Act No. 336 of the 1974 Regular Session of the Louisiana Legislature, as amended. Such written verification shall be given when the legislative auditor certifies to the Legislative Audit Advisory Council that, to the best of his knowledge, the parish is in compliance with said Acts, or, in the absence of said certification, when the Legislative Audit Advisory Council determines that the parish is in compliance with said Acts.
(3) Upon receipt of the Legislative Audit Advisory Council’s written resolution, the state treasurer shall reinstate the monthly distribution of funds and distribute all funds previously withheld to the affected parish governing authority.
(4) The Legislative Audit Advisory Council, or its successor, shall report any action it has taken with regard to the suspension of funds to the next regular session of the legislature, along with any recommendations it may have for forfeiture of suspended funds for those parishes which are still in noncompliance with said Acts.
(5) Forfeiture of funds can be authorized only by the legislature.
C.(1) In any case where there has been a determination made by the Legislative Audit Advisory Council that there has been a misuse by a parish governing authority of funds from the Parish Transportation Fund or that the parish governing authority is in noncompliance with the statutory requirements comprising this Part, the council shall furnish a copy of the written resolution directing the state treasurer to withhold funds to the district attorney of the parish where the misuse or noncompliance occurred.
(2) The district attorney shall, within thirty days, advise the chairman of the council as to action he has taken or proposes to take in connection with the misuse of funds or noncompliance with statutory requirements cited in the resolution. Where future action is to be taken by the district attorney, the council shall set a date for receipt of further advice in the matter.
(3) Where such advice as hereinbefore described is not forthcoming from the district attorney, or where it is evident that suitable action has not been taken, the council shall report the matter to the legislature at its next regular session for whatever action the legislature deems advisable under the circumstances.
Acts 1990, No. 221, §1.