OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: HB 58 HLS 20RS 222
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 26, 2020 10:45 AM Author: RISER
Dept./Agy.: Catahoula Parish Sheriff’s Office
Subject: Retiree Insurance Analyst: Steven Kraemer
SHERIFFS EN NO IMPACT LF EX See Note Page 1 of 1
Provides relative to premium costs for retired sheriffs and deputy sheriffs of the Catahoula Parish Sheriff's Office
Purpose of Bill: This measure changes eligibility requirements and the percentage of group insurance premium costs paid
by the Catahoula Parish Sheriff’s Office (CPSO) for retired sheriffs and deputy sheriffs who were hired on or after July 1,
2020. For a retiree with 20 years of creditable service, the CPSO will pay 50% of the group insurance premium costs; for
retiree with 25 years of creditable service, the CPSO will pay 75% of the group insurance premium costs; and for retiree
with 30 years of creditable service, the CPSO will pay 100% of the group insurance premium costs.
EXPENDITURES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures in the next five fiscal years as a
result of this measure.
An official with the Catahoula Parish Sheriff’s Office indicated that they will have no employees eligible for retirement in the
next five years. However, this bill may result in a reduction of expenses for retiree insurance premiums in the future for
employees hired after July 1, 2020 (as the bill allows the Office to pay for less than 100% of the premium costs), but the
amount is indeterminable at this time.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Michael G. Battle
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Manager, Advisory Services