Louisiana Revised Statutes Tit. 48, § 203. Annual highway budget

A. The secretary shall cause to be prepared an annual budget for each fiscal year ending June thirtieth. The annual budget shall show an accurate estimate of all available revenues, which revenues shall be completely allotted to specific purposes and individual projects, except that an allotment not to exceed four percent of the revenues from state sources for each fiscal year for unspecified emergency purposes may be made, which shall be subject, however, to approval by the secretary and the legislative budget committee. The budget shall be sent to the governor for incorporation into the executive budget and then to the legislature for enactment.

B. Allotments unexpended during the fiscal year shall be carried over to the next fiscal year and remain allotted to the same project until completion of the project and liquidation of the costs thereof. The department shall report to the Joint Legislative Committee on the Budget annually describing the reasons for such unexpended allotments and identifying any delays experienced in the associated projects.

C. Disbursements on specific projects shall be budgeted against allotments made for the specific project. The annual budget shall include a capital outlay program for a total of five years which the secretary recommends be undertaken within the period, arranged in a manner which will indicate the relative priority of such projects as money becomes available. Copies of the budget shall be made available to the public.

D. The adoption of the capital budget act for the first year of the five-year program shall constitute an appropriation or allocation of the sums specified therein for the first year only for the purposes specified. The secretary shall be responsible for the enforcement of the capital outlay budget of the department, shall establish procedures, rules and regulations for enforcement, and shall have emergency authority to vary from the budget.