Answer


Provided information related to the method of amending, LLA Website LGBA FAQ No. 42 re 5% variance or change in operations. The budget must be amended and balanced. They should amend the budget as soon as notice is received that there is a 5% variance or change in ops, regardless of the timing. Apparently, the CPA has told the City that they must amend for each fund which, because it is more strict than the LGBA, is okay, but is not required.
Louisiana Legislative Auditor website: 06/16/2025 10:57:32 PM