The political payroll padding statute specific to sheriffs is R.S. 14:139.1. It mandates that during the six months preceding a gubernatorial election, and during the time interval between the gubernatorial election and the first day of July following election, it shall be unlawful for any sheriff to:
(1) Increase the number of deputies or employees in his office by more than five percent over the average number of such employees for each of the first six months of the twelve months preceding said election; or
(2) Increase the payroll or other operating expenses of his office more than fifteen percent over its average amount of such expenditures for each of the months of the first six months of the twelve months preceding said election; or
(3) Transfer title and ownership of the capital assets of his office of a value in excess of ten percent of the total value of said assets as reflected in the current inventory filed in the office of the sheriff on date of the first primary election under the provisions of Section 513 of Title 24.
There is no specific guidance on the definition of operating expenses, but considering that it is software program costing hundreds of thousands of dollars, it would likely be considered to be operating expenses.
Louisiana Legislative Auditor website: 06/28/2025 12:01:00 AM
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