OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: SB 88 SLS 21RS 292
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 1, 2021 10:45 AM Author: CONNICK
Dept./Agy.: Levee Districts and Levee Authorities
Subject: Use of Funds in Levee Districts and Authorities Analyst: Brian Nevels
LEVEES EN NO IMPACT LF EX See Note Page 1 of 1
Authorizes levee boards to spend funds generated from one or more levee districts in another district that benefits an entire
levee authority. (8/1/21)
Purpose of Bill: This bill allows revenue generated in one or more levee districts within the jurisdiction of the Southeast
Louisiana Flood Protection Authority to be used within any portion of the territorial jurisdiction of the Authority if the use of
the funds will benefit all or a portion of the Authority and the levee districts from which the taxes and revenue are
generated.
Currently, this bill only applies to the South Louisiana Flood Protection Authority - West and the South Louisiana Flood
Protection Authority - East.
EXPENDITURES 2021-22 2022-23 2023-24 2024-25 2025-26 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 2021-22 2022-23 2023-24 2024-25 2025-26 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 as a result of this measure.
According to the South Louisiana Flood Protection Authority - West, this measure will have no fiscal impact as the bill
puts current practice of the Authority in to law. The West Jefferson Levee District and the Algiers Levee District already
enter into contracts for the purpose of maintaining flood control works and sharing costs.
According to the South Louisiana Flood Protection Authority - East, this measure will have no fiscal impact as the bill
permits revenue to be shared with no additional millages assessed. Furthermore, the levee districts within the Authority
[East Jefferson Levee District, Lake Borgne Basin Levee District, Orleans Levee District, and Tangipahoa Levee District
(Inactive)] already share costs of projects through the use of cooperative endeavor agreements, cost allocations, or through
an Authority approved cost sharing formula.
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


Statutes affected:
SB88 Original: 38:3(A)(1)
SB88 Engrossed: 38:3(A)(1)
SB88 Enrolled: 38:3(A)(1)
SB88 Act : 38:3(A)(1)