HLS 10RS-809 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1066
BY REPRESENTATIVE HARDY
LEGISLATIVE AUDITOR: Provides relative to audits of certain entities that establish
scholastic rules, provides relative to funds considered public funds
AN ACT1
To amend and reenact R.S. 24:513(J)(4), relative to audits of certain entities by the2
legislative auditor; to provide relative to funds that are considered public for audit3
purposes; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 24:513(J)(4) is hereby amended and reenacted to read as follows: 6
ยง513. Powers and duties of legislative auditor; audit reports as public records;7
assistance and opinions of attorney general; frequency of audits; subpoena8
power9
* * *10
J.11
* * *12
(4)(a) Notwithstanding any provision of this Section to the contrary, any13
entity which establishes scholastic rules which are the basis for the State Board of14
Elementary and Secondary Education's policy required by R.S. 17:176 to be adhered15
to by all high schools under the board's jurisdiction shall not be required to be16
audited by the legislative auditor but shall file an audit with the legislative auditor17
and the Legislative Audit Advisory Council which has been prepared by an auditing18
firm which has been approved by the legislative auditor. Such entity shall submit19 HLS 10RS-809 ORIGINAL
HB NO. 1066
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
such audit to the legislative auditor and the Legislative Audit Advisory Council. All1
funds of any such entity are considered public for purposes of this Section.2
(b) The Legislative Audit Advisory Council may order an audit by the3
legislative auditor upon a finding of cause by the council.4
* * *5
Section 2. This Act shall become effective upon signature by the governor or, if not6
signed by the governor, upon expiration of the time for bills to become law without signature7
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If8
vetoed by the governor and subsequently approved by the legislature, this Act shall become9
effective on the day following such approval.10
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Hardy HB No. 1066
Abstract: Specifies that all funds of the La. High School Athletic Assoc. are public funds
for audit purposes.
Present law (R.S. 17:176) provides, in part, that the State Board of Elementary and
Secondary Education (BESE) shall adopt a policy which as a minimum shall require
adherence to the 1984 Scholastic Rule of the Louisiana High School Athletic Association
(relative to participation in extracurricular activities) by all high schools under BESE
jurisdiction. Requires BESE to review the association policy on an annual basis and adopt
such rules as are necessary to insure that these minimum standards are maintained or
upgraded.
Present law (R.S. 24:513(J)(4)) provides that an entity that establishes scholastic rules which
are the basis for the BESE policy described in present law above shall not be required to be
audited by the legislative auditor. Instead requires such entity to file an audit with the
legislative auditor and the Legislative Audit Advisory Council prepared by an auditing firm
approved by the legislative auditor. Authorizes the Legislative Audit Advisory Council to
order an audit by the legislative auditor upon a finding of cause by the council.
Proposed law retains present law and additionally specifies that all funds of any such entity
are considered public for purposes of present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 24:513(J)(4))