| Advisory opinion request by Melissa Cowart regarding whether she may provide financial consulting services for the Tangipahoa Convention and Visitors Bureau (Visitors Bureau). |
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The Visitors Bureau is a special district of the State created by La. R.S. 33:4574. Its board members are appointed by and its budget is approved by the Tangipahoa Parish Council. The Parish Council's authority over the Visitors Bureau is limited to appointment power.
Melissa Cowart is the Deputy Director of Finance for Tangipahoa Parish Government. As such, she supervises the accounting department to insure that all financial accounting and reporting, including accounts payable/long-term debt, accounts receivable, fixed assets/capital outlay, grant management, and personnel/payroll are in accordance with Generally Accepted Accounting Principles and other laws and regulations. Her agency only reviews and prepares budgets for departments within Tangipahoa Parish Government, but not its component parts. She is also a Certified Public Accountant with a small practice. Ms. Cowart has been asked to prepare the financial statements and budget for the Visitors Bureau, which would be performed outside of her normal working hours for the Tangipahoa Parish Government. Her agency, the finance department, does not prepare or review their budget.
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La. R.S. 42:1111C(1)(a) provides that no public servant shall receive any thing of economic value for any service, the subject matter of which is devoted substantially to the responsibilities, programs, or operations of the agency of the public servant and in which the public servant has participated.
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Adopt proposed advisory opinion.
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| Assigned Attorney: |
Brett Robinson |
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