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SECTION: 301 FISCAL BUGET MANAGEMENT

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SECTION: 301

TITLE:       FISCAL BUDGET MANAGEMENT

EFFECTIVE DATE:  February 15, 2017

                                                       

  1. POLICY:

The Deputy Chief of Staff/Civil Services acting on behalf of the Sheriff shall adhere to the following criteria regarding the budget process as described in Louisiana Revised Statutes 39:1305-1311:

  1. PROCEDURES:
  2. Budget Preparation:
  3. The Evangeline Parish Sheriff's Deputy Chief of Staff/Civil Services, Department, and Administrator shall prepare a proposed budget for the ensuing fiscal year for the general fund and each special revenue fund.
  4. The budget document setting forth the proposed budget plan for the general fund and each special revenue fund shall include the following:
  5. A budget message signed by the Deputy Chief of Staff/Civil Services which shall include a summary description of the proposed financial plan, policies, objectives, assumptions, budgetary bases, and a discussion of the most important features.
  6. A statement for the general fund and each special revenue fund showing the estimated fund balances at the beginning of the fiscal year; estimates of all receipts and revenues to be received, revenues itemized by source; recommended expenditures itemized by agency, Budget Unit, and function; other financing sources and uses by source and use and the estimated fund balance at the end of the year.
  7. The proposed budget shall be accompanied by a proposed budget adoption instrument. This instrument shall define the authority of the Sheriff, the Deputy Chief of Staff/Civil Services to make changes within various budget classifications.
  8. The total of proposed expenditures shall not exceed the total of estimated funds available for the ensuing fiscal year.
  9. Completion and Submission of the Proposed Budget:

The proposed budget shall be completed and submitted to the Sheriff and made available for public inspection, as provided for in Louisiana Revised Statutes 39:1308, no later than fifteen (15) days prior to the beginning of each fiscal year.

  1. Public Participation:
  2. Upon completion of the proposed budget, the Sheriff shall publish a notice stating that the proposed budget is available for public inspection. The notice shall also

state that a public hearing on the proposed budget shall be held with the date, time, and place of public hearing specified in the notice. The notice shall be published ten (10) days prior to the date of the first public hearing. Publication shall be in the official journal.

  1. After completion of the public hearing, the Sheriff shall certify such by publishing a notice in the same manner as is herein provided for the notice of availability of the proposed budget and public hearing.
  2. Inspection of Proposed Budget:

The proposed budget of the Evangeline Parish Sheriff shall be made available for public inspection at the Sheriff's Office during regular business hours from 8:00am to 4:00pm, Monday through Friday, except holidays.

 

  1. Adoption of the Budget:
  2. All action necessary to adopt, finalize, and implement the budget for the ensuing fiscal year shall be taken in an open meeting and completed prior to the end of the fiscal year in progress.
  3. The adopted budget shall be balanced with approved expenditures not exceeding the total of estimated funds available.
  4. The adopted budget shall contain the same information as that required for the proposed budget according to Louisiana Revised Statute 39:1305(C) for the proposed budget. Upon adoption, the CFO shall retain certified copies of the budget instrument on file as required by Louisiana Revised Statute 39:1313.

 

  1. Amending the Budget:

 

  1. When the Deputy Chief of Staff/Civil Services notifies the Sheriff that there has been a change in operation upon which the original adopted budget was developed, the Sheriff shall adopt a budget amendment and publish such amendments in the official journal as described in Louisiana Revised Statute 39:1307(B).

 

  1. Budgetary Authority and Control:
  2. The adopted budget and authorized amendments shall form the framework from which the Sheriff, Deputy Chief of Staff/Civil Services shall monitor revenues and control expenditures. The Deputy Chief of Staff/Civil Services shall advise the Sheriff, in writing, when:

 

  1. Total revenue collections and other sources plus projected revenues and other sources for the remainder of the year, within a fund, are failing to meet estimated annual budgeted revenues by five percent (5%) or more.
  2. Total actual expenditures and other uses plus projected expenditures and other uses for the remainder of the year, within a fund, are exceeding the estimated budget expenditures by five percent (5%) or more.
  3. Actual beginning fund balance, within a fund, fails to meet estimated beginning fund balance by five percent (5%) or more and fund balance is being used to fund current year expenditures.

The written notification and the resulting budget amendment shall be retained by the Deputy Chief of Staff/Civil Services. In the case of special revenue funds whose revenues are expenditure driven, only a written notification which is retained in the files, shall be required.

The adopted budget and any authorized statements shall constitute the authority of the Sheriff, or his designee, to incur liabilities and authorize expenditures from the respective budget funds during the fiscal year.

The Sheriff shall not be prevented from making contracts for government services or for the capital outlay for a period exceeding one year if such contract is allowed by law. Any contract so made shall be executory only for the amounts agreed to be paid for such services to be rendered in succeeding years.