In April 2022, the Louisiana Supreme Court adopted Part G, General Administrative Rules, Section 15: Revenue and Expense Reporting. (See also Historical Note regarding Act 116 of 2021 Regular Legislative Session.)
The data collected in the reporting form is a good representation but not a full picture of a court's financial situation; when a uniform chart of accounts is complete, standard categories can be incorporated into the reporting requirements of the Louisiana Legislative Auditor and the government-wide fund reporting required in the annual audit reports. (See annual audits on the Louisiana Legislative Auditor's website for information about long-term liabilities and other notes on court finances that cannot be depicted in a single financial form.)
Considerable changes were made to reporting requirements between 2021 and 2022. The 2021 reports provided data for the Supreme Court's fiscal year as they were connected to the Supreme Court's appropriation bill. Beginning in 2022 and forward, the reports are aligned with each court's audit cycle and reflect the reporting period of their annual audits.
All courts operate differently. This creates challenges for uniform reporting. We appreciate the ongoing effort of judges, court administrators, and accounting professionals who have completed these reports and who have contributed to our goal of uniformity.
If you have questions about form completion, please contact Rose Wilson(LASC Research & Development) rwilson@lasc.org, (504) 310-2611.
Links to the court reports are below.
