RS 82 - Remission of cash balances to the state treasurer; authorized withdrawals of state monies after the close of the fiscal year; reports
A. All cash balances occurring from appropriations made by legislative act or by the Interim Emergency Board regardless of date of passage to any state agency for which no bona fide liability exists on the last day of each fiscal year shall be remitted to the state treasurer by the fifteenth day following the last day of the fiscal year. Any appropriations including those made by the Interim Emergency Board of the preceding fiscal year remaining at the end of the fiscal year against which bona fide liabilities existed as of the last day of the fiscal year may be withdrawn from the state treasury during the forty-five day period after the last day of the fiscal year only as such liabilities come due for payment.
B. The commissioner of administration may, with the approval of the Joint Legislative Committee on the Budget, incorporate into the new fiscal year's appropriation any appropriations from the prior fiscal year against which bona fide obligations existed on the last day of the fiscal year. No transactions shall be approved in this manner after the forty-fifth day following the last day of the fiscal year; provided, however, that in any year in which the Joint Legislative Committee on the Budget is unable to meet to approve the transactions before the forty-fifth day following the last day of the fiscal year due to a declared disaster or emergency, the transactions shall be placed on the agenda of the next Joint Legislative Committee on the Budget meeting for approval and may be approved after the forty-fifth day following the last day of the fiscal year. However, the next meeting shall take place no later than thirty days after the end of the declared disaster or emergency.
C. Upon written approval of the commissioner of administration, any federal funds and any state funds, including self-generated, interagency, and special purpose funds, appropriated during a fiscal year specifically for the purpose of matching federal grants may be retained and carried forward into the ensuing year's appropriation for that state agency.
D. No state agency receiving an appropriation in the General Appropriations Act shall obligate any such funds except as provided for in this Section after the close of business on the last day of each fiscal year.
E. All agencies operating partly on dedicated funds and partly from an appropriation made herein from the state general fund shall remit to the state general fund any surplus available at the close of each fiscal year after applying all dedicated receipts; however, the maximum of such remittances to the state general fund shall not exceed the amount withdrawn from the state general fund during the fiscal year.
F.(1) Funds for planning, acquisition, construction, and major repair projects appropriated by acts of the legislature, other than the General Appropriation Act, or appropriated by the Interim Emergency Board shall not be subject to the provisions of Subsections A through E of this Section and may be retained until completion of the project.
(2) The recipient of any appropriation by the Interim Emergency Board which is subject to the provisions of this Subsection shall provide quarterly to the Interim Emergency Board by the fifteenth day following the beginning of the first month in each calendar quarter, a progress report on each planning, acquisition, construction, and major repair project for which an appropriation has been made by the Interim Emergency Board. Each report shall include at a minimum the following information:
(a) The total project amount funded.
(b) The contract award date.
(c) The estimated completion date.
(d) An estimate of the percent of the project completion to date.
G. The commissioner of administration shall immediately forward to the Joint Legislative Committee on the Budget copies of documents which he approves pursuant to the authority granted him by this Section.
H. Notwithstanding the provisions of this Section, any public college or university which has a preventative maintenance program approved by the Board of Regents may retain unexpended funds in accordance with the provisions of R.S. 17:3386.
I. Notwithstanding the provisions of this Section, any public vocational-technical school or institute which receives funding required pursuant to R.S. 27:93 may retain such unexpended funds at the end of any fiscal year.
J. Notwithstanding the provisions of this Section, the office of behavioral health, Louisiana Department of Health, may retain any unexpended funds in accordance with the provisions of R.S. 28:26.
K.(1) Notwithstanding any provision of law to the contrary, all unexpended fees and self-generated revenues for which no bona fide liability exists on the last day of each fiscal year, all unexpended appropriations made by legislative act of fees and self-generated revenues or interagency transfers appropriated from prior or current year collections, and all unexpended appropriations made by legislative act of prior year self-generated revenues authorized to be carried forward and available for appropriation, shall be reported to the state treasurer on or before the fifteenth day following the last day of the fiscal year.
(2) The state treasurer shall compile the information submitted pursuant to Paragraph (1) of this Subsection into one report, and forward the report to the Joint Legislative Committee on the Budget for consideration at its September meeting.
(3) This Subsection shall apply to any state department, agency, or budget unit, even those which are not required to deposit funds in the state treasury pursuant to Article VII, Section 9(A) of the Constitution of Louisiana or R.S. 49:308.
Acts 1989, No. 836, §1, eff. July 1, 1989; Acts 1997, No. 489, §1, eff. July 1, 1997; Acts 1997, No. 507, §1, eff. July 1, 1997; Acts 1997, No. 1339, §2, eff. July 15, 1997; Acts 2001, No. 1091, §1, eff. June 28, 2001; Acts 2013, No. 420, §4, eff. June 21, 2013; Acts 2015, No. 87, §1, eff. July 1, 2015; Acts 2016, No. 587, §1, eff. June 17, 2016; Acts 2018, No. 612, §11, eff. July 1, 2018; Acts 2018, No. 642, §3, eff. June 2, 2018; Acts 2019, No. 404, §1, eff. July 1, 2020; Acts 2020, No. 48, §1, eff. June 4, 2020.