GENERALLY

New Orleans City Code ch. 70, art. III, div. 1

in effect

New Orleans City Code § 70-81 Annual reports regarding donation and trust funds.

Sec. 70-81. - Annual reports regarding donation and trust funds. On or before October 15, 2020, and September 1 of each subsequent year, the department of finance and the board of city trusts shall present to the budget, audit, and board of review committee, a report on any fund that includes, in whole or in part, donations to the city, including without limitation all expendable and nonexpendable trust funds currently maintained by the city or any board or commission thereof. This report shall contain: (1) The name of each fund; (2) The balance of each fund; (3) An estimate of the revenue expected to be generated by each fund in the subsequent year; (4) For funds in which donations and non-donation revenue sources are commingled, a statement detailing which portion of the fund balance is tied to donations; (5) A copy of each trust, donation, or other instrument comprising each the fund, if available; (6) A statement of the purposes for which each fund may be used; (7) A recommendation regarding whether each fund should be abolished, exhausted, and/or rededicated to the general fund; and (8) Any other information the board of city trusts or the department of finance deems germane for consideration by the council in evaluating the continued utility of donation-related funding sources. (M.C.S., Ord. No. 28501, § 1, 9-17-20)

New Orleans City Code § 70-82 Annual report regarding other funds.

Sec. 70-82. - Annual report regarding other funds. Simultaneously with the report required by the preceding section, the department of finance shall present to the budget, audit, and board of review committee, a report on all other funds currently maintained by the city or any board or commission thereof. This report shall encompass (i) any fund created by chapter 70 of the Code of the City of New Orleans; (ii) any other fund created any other provision of this Code or the charter; and (iii) any other fund maintained by the department of finance: (1) The name of each fund; (2) The balance of each fund; (3) An estimate of the revenue expected to be generated by each fund in the subsequent year; (4) A statement of the purposes for which each fund may be used and the legal basis for the fund; (5) A recommendation regarding whether each fund should be abolished, exhausted, modified or reduced; (6) Any other information the department of finance deems germane for consideration by the council in evaluating the continued utility of dedicated funding sources and preventing the accrual of excessive fund balances. (M.C.S., Ord. No. 28501, § 1, 9-17-20)

New Orleans City Code § 70-83 Rededication of fund balances.

Sec. 70-83. - Rededication of fund balances. For any fund not established pursuant to federal or state law or otherwise established to satisfy multi-year indebtedness or the obligations imposed by a contract, donation, trust, or similar instrument, the department of finance shall be empowered, upon a motion of the council, to transfer monies from any fund to the general fund, notwithstanding the use restrictions imposed by this Code or the ordinance creating the fund. Nothing herein shall be deemed to authorize a transfer in violation of federal or state law, the home rule charter, or the obligations imposed by contract or a donation. (M.C.S., Ord. No. 28501, § 1, 9-17-20)

New Orleans City Code § 70-84 Monthly reports regarding full-time equivalents for all funds.

Sec. 70-84. - Monthly reports regarding full-time equivalents for all funds. On a monthly basis, the department of finance shall present to the budget, audit, and board of review committee, a summary report on full-time equivalents for all operating funds currently appropriated by the city. Information included in such monthly summary reports shall contain, at minimum, the following information for each city agency: (1) Total budgeted full-time equivalents by agency (2) Total filled full-time equivalents by agency (3) Total full-time equivalents vacancy number by agency (4) Total full-time equivalents vacancy rate by agency This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created by any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29010, § 1, 4-21-22; M.C.S., Ord. No. 30651, § 1, 5-7-26)

New Orleans City Code § 70-85 Proposed budget reports regarding full-time equivalents for all funds.

Sec. 70-85. - Proposed budget reports regarding full-time equivalents for all funds. On or before November 1, 2022, the department of finance shall present to the budget, audit, and board of review committee, a report on full-time equivalents for all operating funds included within the proposed operating budget. Information included in such reports shall contain, at minimum, the following information for each city agency: (1) Fund (2) Agency (3) Classification code (4) Classification name (5) Number of filled full time equivalents (6) Total personal services cost of filled full time equivalents (7) Number of vacant full time equivalents (8) Total personal services cost of vacant full time equivalents This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29010, § 1, 4-21-22)

New Orleans City Code § 70-86 Adopted budget reports regarding full-time equivalents for all funds.

Sec. 70-86. - Adopted budget reports regarding full-time equivalents for all funds. On or before December 1, 2022, the department of finance shall present to the budget, audit, and board of review committee, a report on full-time equivalents for all operating funds included within the adopted operating budget. Information included in such reports shall contain, at minimum, the following information for each city agency: (1) Fund (2) Agency (3) Classification code (4) Classification name (5) Number of filled full time equivalents (6) Total personal services cost of filled full time equivalents (7) Number of vacant full time equivalents (8) Total personal services cost of vacant full time equivalents This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29010, § 1, 4-21-22)

New Orleans City Code § 70-87 Monthly fund balance reports.

Sec. 70-87. - Monthly fund balance reports. On a monthly basis, the department of finance shall present to the budget, audit, and board of review committee, a report on the fund balances for all operating funds appropriated by the city, unless a fund was inactive during the preceding year, in which case the inactive fund may be excluded from the report. Information included in such monthly reports shall contain audited data; if audited data is unavailable, the report shall contain unaudited data. Information included in such reports shall contain, at minimum, the following information for each city fund: (1) Fund (2) Beginning fund balance (3) Changes in fund balance (4) Current ending fund balance (5) A detailed statement on the changes to fund balance This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created by any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29009, § 1, 4-21-22; M.C.S., Ord. No. 30651, § 1, 5-7-26)

New Orleans City Code § 70-88 Proposed budget reports regarding fund balances for all funds.

Sec. 70-88. - Proposed budget reports regarding fund balances for all funds. On or before November 1, 2022, and on an annual basis thereafter, the department of finance shall present to the budget, audit, and board of review committee, a report on the fund balances for all operating funds currently appropriated by the city. Information included in such monthly reports shall contain audited data, if audited data is unavailable, the report shall contain unaudited data. Information included in such reports shall contain, at minimum, the following information for each city fund: (1) Fund (2) A statement of the purposes for which each fund may be used and the legal basis for the fund (3) Beginning fund balance (4) Changes in fund balance (5) Current ending fund balance (6) A detailed statement on the changes to fund balance This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29009, § 1, 4-21-22)

New Orleans City Code § 70-89 Adopted budget reports regarding fund balances for all funds.

Sec. 70-89. - Adopted budget reports regarding fund balances for all funds. On or before December 1, 2022, and on an annual basis thereafter, the department of finance shall present to the budget, audit, and board of review committee, a report on the fund balances for all operating funds currently appropriated by the city. Information included in such monthly reports shall contain audited data, if audited data is unavailable, the report shall contain unaudited data. Information included in such reports shall contain at minimum the following information for each city fund: (1) Fund (2) A statement of the purposes for which each fund may be used and the legal basis for the fund (3) Beginning fund balance (4) Changes in fund balance (5) Current ending fund balance (6) A detailed statement on the changes to fund balance This report shall encompass: (i) Any fund created by chapter 70 of the Code of the City of New Orleans; (ii) Any other fund created any other provision of this Code or the Charter; and (iii) Any other fund maintained by the department of finance. (M.C.S., Ord. No. 29009, § 1, 4-21-22)

Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH70FI_ARTIIIFU_DIV1GEFetched: 10/28/2026