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LOUISIANA LEGISLATIVE AUDITOR

DARYL G. PURPERA, CPA, Ctr'E

February 12,2015

Dr. V/oody Wilson, Parish Administrator

and

All Parish Commissioners

Transmitted via Email Only

Parish of Caddo
Government Plaza
505 Travis Street, Suite 800
Shreveport, Louisiana 7 I

l0l

Dear Dr. Wilson and Commissioners:

Within the last sixty (60) days, my office received an allegation that the Caddo Parish
Commissioners' participation in the Caddo Parish Employees' Retirement System (CPERS), was
not constitutional. Upon receipt of this allegation, I asked my legal counsel to research the
matter.

After researching the matter and reviewing jurisprudence and Attorney General (AG)
opinions, my counsel has advised me that the participation of the Parish Commissioners in
CPERS appears to be unconstitutional. My counsel is relying on LA Const. Art X, $29.1, which
became effective January 1,1997. This constitutional provision states that it is unconstitutional
for any member of a police jury or parish council to participate in or receive credit for service in
any public retirement system, fund or plan, sponsored by the State of Louisiana or any
instrumentality or political subdivision of the State of Louisiana. Since the Caddo Parish
Commission (Commission) is tantamount to a police jury or parish council, it appears to us that
the members of the Commission cannot participate in CPERS. Our research indicates that all the
current members of the Commission were elected to serve after January l, 1997, the effective
date of the Constitutional Amendment.
Although the Legislature amended R.S. I l:1921 in 1999 and made membership in the
Parochial Retirement System optional for the unclassified employees of the Parish of Caddo, it
appears to us that this legislative change did not alter the mandate of the Louisiana Constitution.
We call your attention to AG Opinions No. 09-01l5 and No. 10-0183. In Opinion No. 09-0115,
the AG has concluded that although East Baton Rouge Parish is a Home Rule Charter entity, the
Council is prohibited from adopting an ordinance which is inconsistent with the Constitution. In
reaching this conclusion, the AG points to LA Const. VI, $4, which stresses the power of a
Home Rule Charter and Plan of Government "...except as inconsistent with this
ConstitutioI..." This opinion is reinforced in AG Op. No. l0-1083 in which a city councilman
elected after January l, 1997, was deemed to be a part-time public servant and, therefore,
excluded from a public retirement system because of LA Const. Art. X, $29.1.
I600 NORTH THIRD STREET

POST OFFICE BOX 94397 BATON ROUGE. LOUISIANA 70804-9397

PHONET 225-339-3800 FAX: 225-339-3870

WIryW.LLA.LA.GOV

Dr. Woody V/ilson and

Parish Commissioners
February 12,2015
Page2 of2

The Legislative Auditor, unlike the AG, is not empowered to render legal opinions.
However, it is within the purview of the Legislative Auditor's authority to advise on the proper
use of public money. Therefore, based upon the Constitutional Amendments cited above and the
AG Opinions cited above, it appears to us that for Caddo Parish to continue to contribute public
monies on behalf of Commissioners elected after 1997, is improper. I urge you to reconsider
your position and to determine whether Ordinances 3762 and 4343 should be repealed.

It is my understanding that you are seeking a declaratory judgment on this issue. Given
that under Louisiana law, the constitutional provision is presumed constitutional until finally
adjudicated otherwise by the Louisiana Supreme Court, I will be assigning auditors who will
review this matter carefully for compliance with law.
If you wish to discuss this

issue further

with me or my General Counsel, Jenifer Schaye,

please contact us at (225) 339-3871.

Sincerely

Daryl G. Purpera, CPA, CFE

Louisiana Legislative Auditor
DGP:JS:pm
Enclosures
xc:

Ms. Donna Fruzier (via Email only)

Caddo Parish Attomey
Honorable Charles Scott (via Email only)
Caddo Parish District Attomey

Honorable Gregory Tarver (via Email only)

Louisiana State Senate
Honorable Sherri Smith BufFrngton (via Email only)
Louisiana State Senate
Honorable Barrow Peacock (via Email only)
Louisiana State Senate

5A2001