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Ethics Commission <br /> Opinion No. 93 -225 <br /> Page 14 <br /> and that the definition of "public agency" contained at Section <br /> 203(X) of 29 USC included an exclusion for the employees of a <br /> "political subdivision of a state ". <br /> In analyzing the issue of whether or not the Terrytown <br /> Corporation was a "public agency ", the Fifth Circuit noted that, <br /> "A fire de•artment is in a sense the archt •ical •ublic a•enc ". <br /> In reaching the conclusion that the corporation was in fact an <br /> "agency of a political subdivision of the state ", the United <br /> States Court of Appeals recognized and placed emphasis on the <br /> considerations that Terrytown (1) is a "non- profit Louisiana <br /> corporation ", (2) organized for the purpose of providing fire <br /> fighting and fire protection services within the 5th District, (3) <br /> operates and is funded "almost exclusively by the proceeds of a <br /> millage tax imposed upon Jefferson Parish residents and by <br /> allocation of certain state tax dollars ", (4) "remains accountable <br /> to Jefferson Parish for the way in which such money is spent" [by <br /> virtue of the provisions of its contracts that are <br /> indistinguishable from the corresponding provisions of the TDVFD <br /> contract], (5) can use such public funds only to provide fire <br /> protection and related services, (6) "must submit annual financial <br /> reports to the financial director of Jefferson Parish ", (7) "must <br /> submit to the Parish its annual budget for fire protection <br /> services ", and (8) "must comply with all reasonable <br /> recommendations" made by parish agencies. <br /> The Commission cannot distinguish the pronouncements by the <br /> • Fifth Circuit Court of Appeals in Wilcox from the situation <br /> involving TDVFD. Having concluded that Mr. Dyer is a "public <br /> t ie <br />