Could Plaquemines Parish use public money to buy gifts for retiring employees?

Plain-English summary

Plaquemines Parish asked whether it could buy gifts for employees leaving government service. The Attorney General said no. Because the parish had no obligation to purchase the gifts, the spending would give up public value as a donation prohibited by Article 7, Section 14(A) of the Louisiana Constitution.

The opinion applied the constitutional ban on donating public funds or things of value to a person. It relied on prior AG advice concerning similar public expenditures and did not identify an exception for retirement gifts.

Currency note

This opinion was issued in 2000. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could the parish buy a departing employee a retirement gift?
The AG said it could not use parish funds for the gift because the purchase would be a prohibited donation.

Did the employee's retirement make the purchase obligatory?
No. The opinion said the parish was under no obligation to buy anything for retiring employees.

What constitutional rule did the AG apply?
Article 7, Section 14(A)'s prohibition on donating public funds or things of value.

Background and statutory framework

The parish attorney asked about buying retirement gifts for its own employees. The AG quoted the constitutional restriction on lending, pledging, or donating public value. He attributed the rule against giving up public value without an obligation to court decisions and cited earlier AG opinions for the conclusion about retirement gifts.

Citations and references

• Article 7, Section 14(A): constitutional prohibition on donating public value.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/00-0039

Original opinion text

February 21, 2000
OPINION NUMBER 2000-39

Ms. Johnette L. Martin
90-A-2 Public Funds - Loan, Pledge or Grants
Article 7, Section 14(A) of Louisiana Constitution of 1974 Assistant Parish Attorney
Plaquemines Parish Government
The Plaquemine Parish Government may not purchase gifts
Legal Department
for its retiring employees.
106 Avenue “G”
Belle Chasse, Louisiana 70037

Dear Ms. Martin:

We received your request for an opinion. Specifically you inquire if the Plaquemines Parish Government may purchase gifts for its retiring employees.

Article 7, Section 14(A) of the Louisiana Constitution of 1974 provides as follows:

Except as otherwise provided by this Constitution, the funds, credit, property, or things of value of the state or of any political subdivision shall not be loaned, pledged or donated to or for any person, association, or corporation, public or private.

The jurisprudence has held that Article 7, Section 14 is violated whenever the state or a political subdivision of the state seeks to give up something of value when it is under no obligation to do so.

Your request indicates that the parish would like to purchase gifts for those employees who are retiring from their employment with the parish. Clearly, under these circumstances, the parish is under no obligation to purchase anything for its employees. Therefore, it is our opinion, as we have opined in the past, that the Plaquemines Parish Government may not purchase gifts for its retiring employees because such purchase would be tantamount to a donation of public funds which is expressly prohibited by the Louisiana Constitution. (See Op. Atty. Gen. 99-261, 98-432, 97-99).

Ms. Johnette L. Martin

Page 2

OPINION NUMBER 2000-39
Page -2-

If you have any questions whatsoever, please do not hesitate to contact our office. With kindest regards,

Yours very truly,

RICHARD P. IEYOUB
ATTORNEY GENERAL

BY:
TINA VICARI GRANT
Assistant Attorney General

RPI:TVG:jv

Page 3

OPINION NUMBER 00-39
Syllabus

90-A-2 Public Funds - Loan, Pledge or Grants
Article 7, Section 14(A) of Louisiana Constitution of 1974

The Plaquemine Parish Government may not purchase gifts for its retiring employees.

Ms. Johnette L. Martin
Assistant Parish Attorney
Plaquemines Parish Government
Legal Department
106 Avenue “G”
Belle Chasse, Louisiana 70037

Date Received:

Date Released: February 21, 2000

Tina Vicari Grant
Assistant Attorney General