§ 4.02. Financial Administration.
(A)
There shall be a department of finance headed by a Finance Director appointed by the Parish President. The Finance Director shall be qualified by special training and experience in public finance. His duties shall include, but shall not be restricted to, the following:
(1)
To assist the President in the preparation and execution of the parish budget and capital program.
(2)
To assist the President and Council in negotiating loans and in the issuance and sale of bonds whenever this becomes necessary as a result of Council action.
(3)
To maintain records of parish indebtedness and have charge of the payment of the interest and principal thereon.
(4)
To have custody as ex-officio parish treasurer of all public funds belonging to or controlled by the parish or any parish department, office, agency, or special district except those of the parish School Board, law enforcement district, and of the 24 th Judicial District and officers thereof.
(5)
To pre-audit all contracts, orders, and all other documents which incur financial obligation for the parish or for any of its departments, offices, agencies, or special districts to determine availability of funds and the legality of all financial transactions.
(6)
To administer a general accounting system for the parish and each of its departments, offices, agencies, and special districts and exercise financial budget control over each department, office, agency, and special district.
(7)
To prepare and submit financial reports as required by the Council or Parish President.
(8)
To administer a central purchasing system for the parish and each of its departments, offices, agencies, and special districts.
(B)
The fiscal year of the parish shall begin on the first day of January and shall end on the last day of December of each calendar year.
(C)
Not less than 60 days before the end of the fiscal year, the President shall recommend to the Council a proposed budget presenting a complete financial plan for the ensuing fiscal year. The total of proposed expenditures shall not exceed the total of estimated revenues and other funds legally available for expenditure. The budget document shall include all monies of the parish from whatever source, except where otherwise provided by state law. Also, the budget document shall include at least the following information:
(1)
Detailed estimates of all proposed expenditures for each department, office, agency, and special district of the parish relating such proposals insofar as practical to the units of work or service to be performed; and showing, in addition, the expenditures for corresponding items for the last preceding fiscal year, appropriations and anticipated expenditures for the current fiscal year and reasons for recommended departures from the current expenditure pattern.
(2)
Statements of the bonded and other indebtedness of the parish and special districts, including the debt redemption and interest requirements, the debt authorized and unissued, and the condition of sinking funds.
(3)
Detailed estimates of all anticipated income of the parish and each of its departments, offices, agencies, and special districts from sources other than taxes and borrowing, with a comparative statement of the amounts received from each of such sources for the last preceding fiscal year and the amounts expected to be received for the current fiscal year.
(4)
A statement of the estimated balance or deficit as of the end of the current fiscal year.
(5)
An estimate of the amount of money to be raised from current and delinquent taxes and the amount to be raised from bond issues which, together with income from other sources, will be necessary to meet proposed expenditures for the ensuing fiscal year.
(6)
A statement of all capital projects for the ensuing year and other proposed capital projects for at least the next five years, together with possible methods of financing them.
(7)
Such other supporting schedules as the Council may request, or are otherwise required by law.
(D)
The proposed budget shall be summarized and advertised in the official parish journal, and within 30 days thereafter the Parish Council shall hold hearings on and thereafter adopt by ordinance the budget with or without amendments. All amendments must be approved by the favorable vote of at least a majority of the authorized membership of the Council. Upon failure of the Council to adopt a budget before the end of the current fiscal year, the budget for the current fiscal year shall continue in effect for no more than six months into the next fiscal year and expenditures shall be limited to no more that fifty percent of the amount appropriated for the current fiscal year.
(E)
No money shall be drawn from the parish treasury nor shall any obligation for the expenditure of money be incurred, except pursuant to the budget appropriation. The Council, by ordinance, may transfer any unencumbered appropriation balance, or any portion thereof, from one department, fund, or agency to another, unless otherwise prohibited by law. Any portion of the earnings or balances of the several funds other than sinking funds for obligations not yet retired, may be transferred to the general funds of the parish by the Council, unless otherwise prohibited by law.
(F)
(1) At the beginning of each quarterly period during the fiscal year, and more often if required by the Council, the Parish President shall prescribe for the ensuing period, allotments within appropriations and shall submit data to the Council showing the relation between the estimated income and expenses and actual income and expenses to date; and if it shall appear that the income is less than anticipated, the President may further limit allotments and the Council may reduce appropriations, except amounts required for debt and interest charges, to such a degree as may be necessary to keep expenditures within the cash income.
(2)
The President may transfer, establish, or delete up to $10,000.00 from any expenditure account within an approved operating budget of a department, office, or agency except that no such action shall increase or decrease said budget. Any transfer, establishment, or deletion of $10,000.00 or more from any expenditure account within an approved operating budget of a department, office or agency must be approved by the Council, by resolution, except that no such action shall increase or decrease said budget. The Council, by ordinance, may modify the aforementioned dollar amount and may establish notification and justification procedures.
(G)
(1) Except in the purchase of unique or non-competitive articles, contracts for public works and purchases of supplies and materials, for the parish or for any of its departments, offices, agencies, or special districts shall be made on the basis of specifications and competitive bids. Formal sealed bids shall be secured for all such parish purchases when the transaction involves the expenditure of $10,000.00 or more. The Council, by ordinance, may amend the $10,000.00 limit except that it shall not exceed the maximum limit for the purchase of supplies and materials or public works contracts established by the laws of the State of Louisiana. The transaction shall be evidenced by written contract, purchase order, or like documentation submitted to and approved by the Council. The Council shall have the right to reject any and all such bids. The Council may authorize any parish department through its own employees and facilities or any other governmental agency to make any public improvements or to perform other public works without competitive bidding provided that any purchases made by the parish in connection therewith shall be by competitive bidding, in accordance with this section. The Council, by ordinance, may provide alternative contract and purchasing procedures in cases of public emergency. Purchasing and contract procedure not prescribed by this charter shall be established by ordinance.
(2)
The Council, by ordinance, shall establish a procedure which shall be used to evaluate and select qualified persons and/or firms to provide professional, personal and consulting services, and such other services as may be specified by ordinance.
(3)
The Council shall approve or reject all changes to contracts to which the parish or any of its departments, agencies, or special districts are parties, unless the Council provides otherwise by ordinance. The President shall submit to the Council a statement explaining the need for the change to the contract, the cost of such a change, and the source of any additional funds needed to accomplish the change. The Council shall by ordinance establish a procedure for the approval of changes to contracts.
(H)
There shall be established by ordinance after consultation with the Finance Director and the Parish President a system of central accounting to be maintained by the Finance Director for the parish and each of its departments, offices, agencies, and special districts, which records all financial transactions of each; which reflects and reports the financial experience and condition of each; and which assures by pre-audit the legality and integrity of all financial transactions. The authority for accounting shall be centralized and such departmental and cost accounting systems as may be established and maintained shall be integrated with centralized general accounting controls which shall be set forth in their essentials by ordinance or recommendation of the Finance Director in keeping with generally accepted principles of governmental accounting and the requirements of law.
(I)
The Council shall provide by ordinance, after consultation with the Finance Director and the Parish President a system of treasury management which will include procedures and controls for the receipt, custody, and disbursement of all funds belonging to, or under the control of the parish or any parish department, office, agency, or special district; for the custody of all bonds and securities of the parish and those of any of its departments, offices, agencies, or special districts. The Council shall designate a depository or depositories for such funds in accordance with law and shall require such security for parish deposits as it deems desirable and as is authorized or permitted by law.
(J)
The Council shall provide for the continuing or periodic independent post-audit of the accounts and other evidences of all financial transactions of the parish, including those of all parish departments, offices, agencies, and special districts. Auditors shall be designated by the Council, shall be without personal interest in the affairs subject to audit, shall be qualified by training and experience, and shall be certified public accountants. The Council may accept audits by the State, if such are made, that satisfy the requirements of this section. Either the Council or the President may at any time order an examination of the accounts of any department, office, agency, or special district of the parish.
(K)
No parish official or employee shall vote upon or otherwise participate in any financial transaction of the parish, or of any of its departments, offices, agencies, or special districts, if he has any direct or indirect financial interest in such transaction. Willful violation of this section shall be grounds for removal from office.
(L)
Such officers and employees as the Parish Council may designate shall give bond in the amount and with the surety prescribed by the Council. The bond shall not be recorded in the office of the Clerk of the District Court nor shall act as a legal mortgage against the property of the principal or surety thereon. The premiums on the bonds shall be paid by the parish.
(Ord. No. 19100, 6-8-94; Ord. No. 24820 , § 4, 9-3-14)
Annotation— In mandamus proceedings to compel finance director to pay contractor amount due under canal construction contract, where parish council had accepted work and authorized payment, it was held that director's duty to pay contractor upon completion and acceptance of job was ministerial, that he lacked power to decide whether contract had been fully executed or whether work was done satisfactorily, and that he lacked right to arbitrarily tender to contractor an amount less than contract price. Lambert, et al. v. LaBruyere, et al., 154 So. 2d 466 (La. 4th Cir. 1963)