· Selection of Official Journal – R.S. 43:171, et seq.

o Provides the procedures for the selection of an official journal (newspaper) for political subdivisions other than municipalities, parish governing authorities, and school boards.

Public Records Law – R.S. 44:1, et seq.

Provides for the requirements for the creation, maintaining, retention, production and destruction of public records. Public records are all documents created, possessed, or used in the course of governmental business including but not limited to the expenditure or transfer of public funds.

· LLA Guidance:

o LLA Public Records Law FAQ

o Records Retention FAQ

o Public Record Law and Private Entities Engaging in Public Functions

o Privacy Expectation in Public Workplace Electronic Communications

Procurement/Public Bid Law - R.S. 38:2211, et seq.
Provides for mandatory procedures concerning the expenditure of public funds for the purchase of material and supplies and for contracting for public works projects, such as the construction of a building.

· Public Works – R.S. 38:2212
· Materials and Supplies – R.S. 38:2212.1
· LLA Guidance
o Public Bid FAQ
o Cooperative Endeavor Agreements

Local Government Budget Act - R.S. 39:1301, et seq.

Establishes the basic mandatory procedures for preparing, adopting, and amending the annual general operating budget and the budget for special revenue funds. The public entity may establish additional procedures which are more restrictive.

· LLA Guidance
o LGBA FAQ,
o LGBA Steps for Political Subdivisions, and
o LGBA Flow Chart

Code of Government Ethics - R.S. 42:1101, et seq.

Provides for ethical restrictions for public servants regarding receipt of payments, participation, contracting, receipt of gifts, and other matters related to the public entity involving the public servant, their immediate family, and certain prohibited sources such as vendors, lobbyists, and regulated entities.

· Designate an Ethics Liaison – R.S. 42:1170(C)(4)

· Annual Ethics Training – R.S. 42:1170(A)

Banking – R.S. 39:1211, et seq.

Provides for procedures for the selection of a fiscal agent (bank) and depositing of public funds by political subdivisions.

· LLA Guidance:

o Banking Laws for Local Political Subdivisions

o Cash Management/ Fiscal Agent (Local Political Subdivisions & State Entities)

Investments – R.S. 33:2955

Provides the exclusive investment instruments that shall be used for investment purposes by political subdivisions.

· LLA Guidance:

o Investments by Local Political Subdivisions and Municipalities

Dual Employment Law – R.S. 42:61, et seq.

Provides for prohibitions against certain public employment situations with more than one public entity.

· LLA Guidance:

o Dual Employment/Dual Office Holding FAQ

Audit Law - R.S. 24:513, et seq.
Provides for the annual financial reporting requirements of political subdivisions and the authority of the Legislative Auditor to audit and review the records of public and quasi-public entities.

· Chief Executive Officer Compensation, Reimbursements, and Benefits – R.S. 24:513(A)(3)
· Engagement of CPA from LLA Approved List
o Approved CPAs Listing
· Annual Financial Reporting
o Level of reporting based upon revenues during fiscal year (See Q. 113 of Audit Law FAQ)
o Reporting must be received by LLA no later than 6 months from Fiscal Year End.
§ Extensions
· Extension Request Form & Instructions
§ Noncompliance list – R.S. 39:72.1
· May not receive State Funds or Federal Funds that that pass through the State.
o Statewide Agreed Upon Procedures (AUPs)
§ Statewide Agreed Upon Procedures

· LLA Guidance
o Audit Law FAQ
o Supplemental Reporting under R.S. 24:513(A)(3)
o Federal Funds and the Audit Law

Surplus Property – R.S. 33:4712, R.S. 33:4711.1, R.S. 49:125

Provides for the mandatory procedures for the disposal of surplus movable public property.
· LLA Guidance:
o Surplus Movable Property FAQs

Website Posting Requirements

Provides for a list of items statutorily mandated to be posted on a public entity’s website.

· LLA Guidance:

o Website Posting