Financial Reporting

Because Justices of the Peace receive public funds (including court costs and supplemental pay), they are subject to oversight by the Louisiana Legislative Auditor. Strict reporting requirements ensure transparency and accountability.

Annual Filing Requirements

Justices of the Peace and Constables are required to file annual reports with the Legislative Auditor.

RS 24:514

1. Sworn Financial Statements

Every JP is required to annually file sworn financial statements using forms specific to JP courts. These statements detail:

• Revenues (court costs, fees, supplemental pay)
• Expenses (office operations, salary, benefits)

2. Certification of Revenues

A JP is generally not required to have a full audit unless revenues exceed specific thresholds. Instead, they file a certification indicating the amount of funds received related to official duties for the fiscal year.

RS 24:513

Audit Thresholds

While most JPs only file financial statements, an audit may be required in certain circumstances:

• Discretionary Audit: The Legislative Auditor may require an audit of a JP’s books at any time.
• Mandatory Audit: If a JP or Constable receives more than $200,000 in revenues and other sources from official duties in any one fiscal year, they are required to have an audit conducted by a licensed certified public accountant.

Record Keeping

To comply with reporting requirements and potential audits, JPs are required to maintain accurate records of all financial transactions, including:

• Court Costs: Records of all costs collected and distributed.
• Supplemental Pay: Documentation of state payments.
• Litter Reimbursements: Records of any parish reimbursements.
• Constable Share: Proof of distribution of the constable’s 50% share of court costs.
• Expenses: Receipts and documentation for all office expenses.

Filings are required to be mailed to the Office of the Legislative Auditor or submitted through the LLA portal, and proof of delivery is typically retained.