The Local Government Budget Act (LGBA) requires that a budget adoption instrument (i.e. ordinance or resolution) be used to adopt the political subdivision’s budget. R.S. 39:1305
In the case of the library board, a resolution would be required to adopt its fiscal year budget under the LGBA.
See the LLA’s LGBA FAQ for a sample budget resolution.
Louisiana Legislative Auditor website: 05/11/2025 12:30:21 AM
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