| Advisory Opinion request regarding whether the Code of Governmental Ethics permits an employee of Landmark Bank to enter into a Professional Service Agreement with East Feliciana Parish Police Jury. |
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Ms. Sonya Crowe has been approached about entering
into a Professional Service Agreement with the East Feliciana Parish Police
Jury to serve as the Financial Advisor. Ms. Crowe is currently employed with
Landmark Bank, where the parish currently banks.
She is a former Parish Manager and Parish
Treasurer. She left public service in December 2019 when she moved just 5 miles
outside of the parish and she is no longer qualified for the re- appointment
as Parish Manager per state statute. In January 2020, she began employment at
Landmark Bank.
The Parish shall make available all public
and non-public financial information in real time to Ms. Crowe as the Financial
Advisor. The Parish shall supply log in credentials unique to her for online
banking, access of all accounts, as well as for accounting software. The Parish
allows use of office equipment when she is called on site to assist staff.
Ms. Crowe asks whether there is any conflict if she remains employed at the bank while also contracting with the parish as Financial
Advisor.
As the Financial Advisory for the East
Feliciana Parish Police Jury, her services would include:
· Effective and timely communication with jurors'
staff and all outside agencies that share any financial interest in the Parish's
Annual Operating Budget;
· Overall responsibility for preparing presenting
monitoring projecting and revising the Annual Operating Budget for the General
Fund Special Revenue Funds and all operating funds under the purview of the
Parish, excluding grants;
·Clear presentation of financial status during
public meetings after direction is provided by the Police Jury regarding
financial and budgetary decisions and alternatives;
· Advise Parish on recording income and payment
processing procedures to ensure accounting records are correct and complete
based on available information;
·Advise Parish on payroll processing procedures
including payroll tax payments and required payroll tax returns and reports;
·Advise Parish on maintaining compliance with all
applicable regulatory agency guidelines in accordance with the Governmental
Accounting Standards Board and the Budget Act Assist Parish in optimizing
internal controls over financial reporting;
· Assist Parish with monthly account
reconciliations as needed;
· Assist Parish with providing information to
outside auditors as requested with advance notice;
· Assist Parish with grant budget preparation when
a local match is required from an operating budget mentioned above during the
grant application process assist with creating an awarded grant budget that
includes a local match and assist with amendments of grants with local matches;
· Attend at least one 1 Police Jury Regular
Meeting per month after 4:00pm, when written notice is provided within 24 hours;
· Attend Finance Committee Meetings after 4:00pm
when written notice is provided within 24 hours.
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La.
R.S. 42:1102(2)(a)(i)
defines "agency" to mean a department, office, division, agency,
commission, board, committee, or other organizational unit of a governmental
entity.
La. R.S. 42:1102(18)(a)
defines "public employee" to mean anyone, whether compensated or not,
who is:
(i) An administrative officer or official of a governmental entity who
is not filling an elective office.
(ii) Appointed by any elected official when acting in an official
capacity, and the appointment is to a post or position wherein the appointee is
to serve the governmental entity or an agency thereof, either as a member of an
agency, or as an employee thereof.
(iii)
Engaged in the performance of a governmental function.
(iv) Under the supervision or authority of an elected official or
another employee of the governmental entity.
La. R.S. 42:1102(19)
defines "public servant" to mean a public employee or an elected official.
La.
R.S. 42:1111C(2)(d)
provides that no public servant and no legal entity
in which the public servant exercises control or owns an interest in excess of
twenty-five percent, shall receive anything of economic value for or in
consideration of services rendered, or to be rendered, to or for any person
during his public service unless such services are:
(d) Neither performed for nor compensated by any person
from whom such public servant would be prohibited by R.S. 42:1115(A)(1) or (B)
from receiving a gift.
La. R.S. 42:1115(A)(1) provides that no public servant shall solicit or accept,
directly or indirectly, anything of economic value as a gift or gratuity from
any person or from any officer, director, agent, or employee of such person, if
such public servant knows or reasonably should know that such person:
(1)
Has or is seeking to
obtain contractual or other business or financial relationships with the public
servant's agency.
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Adopt the proposed advisory opinion.
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| Assigned Attorney: |
Mallory Guillot |
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