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Reconsideration of a waiver request submitted by Clarice Kirkland regarding a $1,500 late fee assessed for filing her amended 2009 Tier 2.1 annual pfd 525 days late. |
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Clarice Kirkland is a member of the New Orleans Council on Aging. Ms. Kirkland was requested to amend her 2009 Tier 2.1 annual pfd to disclose income received from the City of New Orleans by both her and her husband. Ms. Kirkland did receive a "second" notice requesting she amend, which she finally did on October 17, 2012. She does not feel she should be assessed a late fee. Ms. Kirkland is presently unemployed and states that she has had to handle many personal, some severe, difficulties.
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TIER: 2.1
TYPE OF REPORT: 2009 Annual Report
DATE NOD RECEIVED: April 20, 2011
DATE REPORT FILED: October 17, 2012
DAYS LATE: 525 days
ASSESSED LATE FEE: $1,500
OTHER LATE FILINGS: yes, 2010 Tier 2.1 annual, 5 days late, $250 late fee suspended based on future compliance (July 2012)
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La. R.S. 42:1124.4 of the Code provides that upon discovery of the failure to file, failure to timely file, omission of information or inaccurate information, the Board shall notify the filer by sending him a notice of delinquency by certified mail. The notice of delinquency shall inform the person that the financial statement must be filed, or that the information must be disclosed or accurately disclosed, or that a written answer contesting the allegation of such failure, omission, or inaccuracy must be filed no later than fourteen (14) business days after receipt of the notice of delinquency.
La. R.S. 42:1124.2.1 requires financial disclosure for each member and designee of a board or commission which has the authority to expend, disburse or invest $10,000 or more of funds in a fiscal year on or before May 15th of each year during which the person holds office and the year following termination of the holding of such office.
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Suspend all but $500 based on future compliance.
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| Assigned Attorney: |
Tracy Barker |
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