La. Stat. tit. 46 § 507
The governing authority of the parish, and the city council of the city, may first use or expend the income from the fund so provided for the poor, indigent and destitute of its particular jurisdiction, but in the event all of the annual revenue of the parish arising from the alms fund provided by this Part is not needed in the parish outside of the city, then, if the surplus is needed by the city for its poor, indigent and destitute, the parish shall pay over to the alms fund of the city that portion of its yearly revenue not needed by it during that year, and likewise if the city does not expend all of the revenues during any one year arising from its alms fund provided by this Part, it shall pay over the surplus left over from the year to the alms fund of the parish, if the poor, indigent and destitute of the parish stand in need thereof.
La. R.S. § 46:507