Rule 15 - Revenue and Expense Reporting(a) The Judicial Administrator of the Supreme Court shall develop a uniform chart of accounts to be used by the Supreme Court, all courts of appeal and district, family, juvenile, parish, city, and municipal and traffic courts in preparing their financial statements in accordance with state law. From the uniform chart of accounts, the Judicial Administrator will develop a uniform reporting template to determine the categories reported in all court financial statements, including but not limited to revenues, expenses, and transfers.(b) All revenues and expenditures of the court, including all of the court's sources of revenue and expenditures and all programs under the authority of the court, including but not limited to specialty courts, shall be submitted to the Louisiana Supreme Court, using the uniform reporting template, each year within six months of the end of the court's fiscal year or at the same time the court's financial statements are submitted to the legislative auditor, whichever comes first. The list of revenues and expenses shall be submitted using the categories on the chart of accounts discussed in Section (a) above.(c) By the deadline set forth in R.S. 39:51(D), the supreme court shall submit a publicly available report containing all completed forms to the legislature and cause the completed forms to be published on its website.Enacted April 13, 2022, effective 4/13/2022; amended May 1, 2024, effective 5/1/2024.