Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

April 3, 2017

$228,750 in Stipends Given to Pointe Coupee School Employees May Violate Constitution

The Pointe Coupee School Board approved $228,750 in one-time stipends for full-time employees, which could be a violation of the state Constitution, the Legislative Auditor said in a letter released today. The stipends, which were $750 for certified employees and $500 for support staff, were distributed in January 2017.

Investigative auditors looked into the matter in response to a complaint received by the LLA.

School Board members authorized the stipends in a unanimous vote at their meeting on December 15, 2016. District Superintendent Ronald Lemoine and School Board members said the purpose of the stipends was to help keep employees by making the Pointe Coupee district’s salaries more competitive with neighboring school districts.

While Louisiana’s Constitution forbids the payment of unearned funds to employees, a state Attorney General’s opinion has concluded that compensating employees for future services is permissible. To show that stipends are compensation for future services and not for past services, the School Board must indicate in its budget each year that it will provide the additional money, should funding be available.

If the salary increases are agreed upon at the beginning of the year for services to be rendered during that year and are payable pending sufficient funds, then the increases would appear to be constitutional. In this instance, the School Board did not document that the extra compensation was for future services.

For more information contact:

Legislative Auditor
225.339.3800



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Office of the Louisiana Legislative Auditor | www.LLA.La.gov