Assurance Services • Published 4/02/2020 LLA Releases COVID-19 FAQs for Local Governments

Last updated on 4/2/2020

Louisiana local governments are impacted by COVID-19 just like many other organizations, with closed facilities and a severely-reduced workforce. Maintaining continuity in essential governmental services and compliance with laws and regulations while navigating an unprecedented national emergency is challenging and raises many questions.

The Louisiana Legislative Auditor (LLA) has offered legal guidance in the form of an FAQ document covering many questions and concerns local governments may have during the COVID-19 emergency conditions. This FAQ details several important legal matters affecting local governments, interpretations of laws, and how existing laws are impacted by the governor’s executive order. It also includes links to related documents, one of which is an attorney general legal opinion addressing if public bodies may continue to compensate employees who are unable to work due to office closures caused by COVID-19.

The legal guidance is organized by the following categories:

• Public Employees – Classification and Emergency Leave
• Public Bid Law/Emergency Purchasing
• Local Government Budget Act
• Open Meetings Law
• Donations and Suspension of Collections
• Assessments and Ad Valorem Taxes
• Audit, Income Tax, and Legal Deadlines
• Ethics
• Additional Emergency-Related Guidance

View the LLA Legal Guidance on COVID-19