MANDATES - LACK OF FISCAL CONTROL

The parish general government has no real control over most expenditures of the constitutional officers, such as the sheriff, clerk of court, assessor, district attorney, coroner and registrar of voters, even though it is required by law to fund a significant portion of those expenditures in several cases. The officers salaries and in some cases their expense funds are dictated by state law. The parishes are required to pay for the offices, furniture and equipment needed by the clerk of court and sheriff, split the cost of furniture and equipment for assessors with the other taxing bodies, pay a specified share of the salaries of district attorneys and their assistants, and pay other charges to various officers (e.g. a daily fee for care of prisoners paid to the sheriff.) The parish has some leeway in working out financing arrangements with the coroner and may contribute beyond mandated levels to other officers' operations. All of the officers are typically housed in the parish courthouse which is owned and maintained by the parish government.

While the parish must pay for certain 'necessary' furniture, equipment and supplies, the law does not permit it to determine what is necessary. The resulting conflicts between parish governments and certain of the officers are occasionally resolved in the courts or by attorney general opinions.