Terms Used In Louisiana Revised Statutes 13:781

  • 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.  Except as provided in La. Rev. Stat. 13:783(C), the clerk of the district court shall collect all fees and charges due his office and deposit them in a fund known as the Clerk’s Salary Fund.  The clerk shall keep an accurate set of books in connection with this fund showing all receipts of his office, including notarial fees, and all expenditures.  On or before the tenth of October each year, he shall render a statement from the books for the fiscal year beginning July first and ending June thirtieth to the police jury of the parish.  

B.  A clerk who fails to comply with this Section shall forfeit to the parish fifty percent of the compensation received by him under La. Rev. Stat. 13:782.

Acts 1995, No. 762, §1.