Answer

R.S. 40:1510 by its plain language is only applicable to fire protection districts and municipal and volunteer fire departments. Therefore, the statute is not applicable to a communications district. The District however is subject to the requirements of Article VII, §14 of the Louisiana Constitution. In developing a proposed recognition awards policy to comply with Article VII, §14 of the Louisiana Constitution, the District should review with its legal counsel AG Op. No. 09-0238 and AG Op. No. 95-0210. These opinions discuss implementation of employee recognition programs in light of Article VII, §14. As noted by the AG in the opinions, monetary awards and gift cards as recognition awards are a prohibited use of public funds. However, the AG opinions provide examples of awards that the AG has determined would be appropriate expenditures of public funds, such as modestly priced plaques, trophies, pins, and other items. Any such policy should be implemented as a formal written policy and only be applied prospectively. R.S. 40:1510, although inapplicable to the District, may provide some guidance on appropriate expenditure limits for similar items. The appropriateness of the expenditure will be a fact specific determination based upon the nature of the achievement being recognized. Louisiana Legislative Auditor website: 04/29/2025 10:36:35 PM