P&N is now EisnerAmper

Effective May 21, 2023, P&N has joined EisnerAmper. Read the full announcement here.

Assurance Services • Published 3/26/2020 Compensating Public Entity Employees - LA Attorney General Opinion


Last updated on 3/26/2020

The Louisiana Constitution generally prohibits public entities from the donation of public funds or the use thereof without receiving public value in exchange for expenditure of the funds. The constitutionality of compensating employees while they are unable to work during the COVID crisis has been raised as an issue by the Louisiana Legislative Auditor.

On March 23, 2020, Attorney General Jeff Landry provided an opinion as to the constitutionality of compensating public employees due to the COVID-19 pandemic in response to the Louisiana Legislative Auditor’s request for clarification on this matter. The Attorney General opined that public entities may continue to pay their employees who are unable to work due to office closure as a result of COVID-19. Read the full opinion below.

View a Copy of the Opinion

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