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Legislative & Legal UPDATES GOVERNMENT FINANCE OFFICERS ASSOCIATION 2012 Fall Conference Presented by: Jenifer Sc

Legislative & Legal UPDATES GOVERNMENT FINANCE OFFICERS ASSOCIATION 2012 Fall Conference Presented by: Jenifer Schaye General Counsel DARYL G. PURPERA, CPA, CFE LOUISIANA LEGISLATIVE AUDITOR October 4, 2012 . Budget. General Appropriations Act Act 13 . Budget Stabilization Fund.

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Legislative & Legal UPDATES GOVERNMENT FINANCE OFFICERS ASSOCIATION 2012 Fall Conference Presented by: Jenifer Sc

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  1. Legislative & Legal UPDATES GOVERNMENT FINANCE OFFICERS ASSOCIATION 2012 Fall Conference Presented by: Jenifer Schaye General Counsel DARYL G. PURPERA, CPA, CFE LOUISIANA LEGISLATIVE AUDITOR October 4, 2012

  2. GFOA - 2012 Fall Conference

  3. Budget GFOA - 2012 Fall Conference

  4. General Appropriations Act Act 13 GFOA - 2012 Fall Conference

  5. Budget Stabilization Fund • SCR 128 • Authorized and appropriated the use of one time “rainy day funds” for FY 2011/2012 and requires that any excess revenue from the 11/12 Fiscal Year up to $204.7 Million be returned to the Budget Stabilization Fund. • Administration argues only applies to revenues recognized on or before June 30, 2012. GFOA - 2012 Fall Conference

  6. State General Fund(SGF) AllocationFY 2012-2013 NOTE: The dollar figures above do not include a $37 Million SGF reduction mandated by the preamble in HB 1, which reductions are to be allocated by the Commissioner of Administration. GFOA - 2012 Fall Conference

  7. $4.3 Billion State Capital Construction Budget . GFOA - 2012 Fall Conference

  8. Ethics GFOA - 2012 Fall Conference

  9. Ethics • Act 488 • Exempts uncompensated volunteer fire and police personnel from mandatory annual ethics training. • Act 574 • Modifies filing deadlines and rules for notices relative to financial disclosure statements. GFOA - 2012 Fall Conference

  10. Ethics • Act 607 • Provides for changes to the appeals process for the ethics adjudications. • Act 608 • Clarifies the roles of the Ethics Board and Ethics Adjudicatory Boards and the process for adjudicating alleged ethics violations. Modifies the one year period for the Board to bring charges and makes this prescriptive. GFOA - 2012 Fall Conference

  11. Public Bid GFOA - 2012 Fall Conference

  12. Public Bid & Public Contracts • Act 142 • Amends R.S. 38:2212.10 to clarify that the required E-Verify attestations by public contractors is only for contracts for Public Works. • Act 598 • Amends R.S. 38:2227(A) to only require attestation of lack of convictions of certain crimes by lowest bidder. GFOA - 2012 Fall Conference

  13. Public Bid & Public Contracts • Act 647 • Amends R.S. 38:2215 to require execution of a contract within 45 days of selection of lowest bidder if documents are submitted in 10 days and no bid challenges are made. • Act 655 • Amends the definition of “Public Works” to exclude operation of any public facility or immovable property owned, used, or leased by a public entity. GFOA - 2012 Fall Conference

  14. Public Meetings GFOA - 2012 Fall Conference

  15. Public Meetings • Act 461 • Restricts amendments to an agenda less than 24 hours before meeting and places additional requirements regarding procedures for agenda items. • Act 747 • Requires additional posting of meeting notices to public entities website no less than 24 hours prior to meeting. GFOA - 2012 Fall Conference

  16. Economic Development GFOA - 2012 Fall Conference

  17. Economic Development & Tax Credits and Rebates • Act 507 • Establishes the Competitive Projects Payroll Incentive Program. • Act 25 • Authorizes a tax rebate (up to 95%) for donations to a school tuition organization for non-public k-12 schools. • HR 106 • Requests various state entities to provide information relative to existing statutory dedications and tax deductions, exclusions, and credits and to report findings and recommendations to the legislature GFOA - 2012 Fall Conference

  18. Ad Valorem GFOA - 2012 Fall Conference

  19. Ad Valorem • Act 218 • Provides for the duties of the Sheriff (tax collectors) and the Louisiana Legislative Auditor in the remittance of monies to public retirement systems from tax collections. • Act 283 • Amends the notice requirements of ballot language for the creation or renewal of ad valorem taxes. • Act 539 • Provides changes to the notice requirements for the levying of additional or increased millage rates without voter approval. GFOA - 2012 Fall Conference

  20. Investments GFOA - 2012 Fall Conference

  21. Investments • Act 264 • Provides for investments by Hospital Service Districts. • Act 282 • Provides for investments by political subdivisions concerning investments in bonds, debentures, notes, etc issued by the State of Louisiana or its political subdivisions. GFOA - 2012 Fall Conference

  22. Retirement GFOA - 2012 Fall Conference

  23. RETIREMENT • Act 483 • Creates a cash balance retirement plan for: • LASERS nonhazardous duty employees • Higher education members of TRSL • Effective for Employees hired on or after July 1, 2013 GFOA - 2012 Fall Conference

  24. Transportation GFOA - 2012 Fall Conference

  25. Transportation • Act 512 • Repeals R.S. 32:392.1 and allows for impoundment of vehicles upon first offense for failure to provide proof of car insurance. • Act 865 • Provides for local vote on the renewal of tolls for the Crescent City Connection. GFOA - 2012 Fall Conference

  26. Transportation • SCR 20 • Requests that the Department of Transportation and Development (DOTD) hold public meetings relative to proposed closures of public railroad crossings on non-state maintained parish and municipal roads. • Of Note • The proponents and opponents of traffic cameras used to catch speeders came to a non-legislative resolution by agreeing to establish schedules of “speed zone thresholds” above which tickets can be issued and requiring cities to post additional signs warning motorists of a camera-enforced area. GFOA - 2012 Fall Conference

  27. OF INTEREST • Act 451 provides relative to registration and voting by certain displaced registrants • Act 577delays the opening of voting polls by one hour, from 6 to 7 a.m., except for elections held on Tuesdays • Act 818 allows state taxpayer who files a paper tax return to select to get his refund in the form of a check instead of a debit card. • Registration and Voting • Tax Refunds • Election Day GFOA - 2012 Fall Conference

  28. OF INTEREST SCR 107 authorizes and directs public agencies to provide annual in-service education and training on sexual harassment for its public servants. • Act 700prohibits the sale of dogs and cats on the side of the road or other public place, or in any parking lot unless authorized by owner of the lot. • Act 349allows for the expenditure of public funds for certain awards and meals for firemen. • Public Servant • Sale of Pets on Roadsides • Firemen GFOA - 2012 Fall Conference

  29. OF INTEREST • Act 436authorizes school boards to sell used personal computing devices to students or their parents or guardians. • Act 386requires local option elections in local school districts on term limits for school board members. • Act 861 is designed to strengthen the current anti-bullying law. It further requires training for school employees on how to detect bullying. • Bullying • School Boards • School Computers GFOA - 2012 Fall Conference

  30. Proposed Constitutional Amendments • Act 868 • Would authorize the forfeiture of public retirement benefits by any public servant convicted of a felony associated with and committed during his public service. • Act 871 • Would authorize the granting of ad valorem tax exemption contracts for businesses located in parishes which have chosen to participate in a program established for the granting of such contracts. • Act 872 • Proposes changes regarding constitutional filing deadlines for legislation making changes to public retirement systems GFOA - 2012 Fall Conference

  31. Recent Attorney General Opinions • 12-0095 • Since the Capital Area Transit System is not a city, town or village, any special ad valorem tax levied by it is subject to the homestead exemption. • 12-0048 • School boards must comply with both the provisions of R.S. 39:1305(C)(2)(a) &(b) in budgeting under the Local Government Budget Act (LGBA). GFOA - 2012 Fall Conference

  32. Recent Attorney General Opinions • 11-0249 • Reimbursement for services performed by a volunteer firefighter is permissible as long as such payments are nominal. • 11-0210 • A custodian of a public record is not required to convert its public records into a format it does not already utilize in order to comply with a public records request. • 11-0146 • The Louisiana Board of Ethics has authority to approve and perfect a binding consent opinion with a person who has allegedly violated laws under the jurisdiction of the Board of Ethics, and has the authority to sign that consent opinion without the concurrence of the Ethics Adjudicatory Board. GFOA - 2012 Fall Conference

  33. Recent Cases of Note COMMUNITY PRESS, LLC D/B/A CENTRAL CITY NEWS v. CH2M HILL, INC, No. 2011-CA-0682, 2012 WL 601880 (La. App. 1 Cir.), writ denied, 85 So.3d 1274 (La. 2012) LIVINGSTON PARISH COUNCIL ON AGING v. WILLIE GRAVES, SHERIFF OF LIVINGSTON PARISH, No. 2011-CA-0787 (La. App. 1 Cir. 12/21/11) writ granted, 85 So.3d 1279 (La. 2012) STATE OF LOUISIANA V. MICHAEL PETITTO, 59 So.3d 1245 (La. 2011), rehearing denied, 4/29/11 GFOA - 2012 Fall Conference

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