OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: SB 88 SLS 22RS 39
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 1, 2022 10:36 AM Author: MILLS, FRED
Dept./Agy.: St. Martin Parish Sheriff’s Office
Subject: Retiree Insurance Analyst: James Bryant
SHERIFFS EN SEE FISC NOTE LF EX See Note Page 1 of 1
Provides relative to insurance benefits for retirees of the St. Martin Parish Sheriff's Office. (7/1/22)
Purpose of Bill: This measure changes eligibility requirements of group insurance premium costs paid by the St. Martin
Parish Sheriff’s Office for retired sheriffs and deputy sheriffs who were hired on or after July 1, 2022. This measure will
change the requirements from 20 years of creditable service with the Louisiana Sheriffs' Pension and Relief Fund at any age
to either 20 continuous years creditable service with the Sheriff's Office at 65 years of age or 30 continuous years creditable
service with the Sheriff's Office at 55 years of age.
EXPENDITURES 2022-23 2023-24 2024-25 2025-26 2026-27 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 SEE BELOW SEE BELOW SEE BELOW SEE BELOW SEE BELOW
Annual Total
REVENUES 2022-23 2023-24 2024-25 2025-26 2026-27 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
This bill may decrease the expenditures of the St. Martin Parish Sheriff’s Office, but the exact timing and
amount of this decrease is indeterminable at this time.
An official with St. Martin Parish Sheriff’s Office indicated that Sheriff’s Office expenditures are expected to decrease due to
the more restrictive retiree insurance eligibility requirements provided by this bill. However, the exact timing and amount of
this decrease 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


Statutes affected:
SB88 Original: 13:5554(G)(2)
SB88 Engrossed: 13:5554(G)(2)
SB88 Enrolled: 13:5554(G)(2)
SB88 Act : 13:5554(G)(2)