Opinion Number

Dear Mr. Purpera:

You have requested an opinion of this office regarding FEMA funds as they relate to the budgeting process under the Louisiana Local Government Budget Act ("LGBA"), La.R.S. 39:1301-1315. Specifically, you have asked the following:(1) Are FEMA funds treated differently from other revenue for budgeting purposes?(2) Once funds are budgeted, is the process for amending the budget upon receipt of additional funds the same as is required when other revenues are received?

The LGBA establishes minimal requirements for the budget process, which standards may be augmented by the…