HLS 10RS-948 ORIGINAL
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 680
BY REPRESENTATIVE LEGER
LEGISLATIVE AUDITOR: Requires local auditees and vendors who collect taxes on
behalf of others to have the tax collection and distribution fund audited annually and
submit certain sworn statements regarding tax collections to the legislative auditor
AN ACT1
To amend and reenact R.S. 24:513(B), relative to the legislative auditor; to require certain2
audits and statements relative to tax collections; to require certain local auditees and3
other persons to submit such audits and statements; to provide for the content of the4
statements; to provide for penalties; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 24:513(B) is hereby amended and reenacted to read as follows: 7
ยง513. Powers and duties of legislative auditor; audit reports as public records;8
assistance and opinions of attorney general; frequency of audits; subpoena9
power10
* * *11
B.(1) The accounts and records of each sheriff, in his function as ex officio12
tax collector, shall be audited in accordance with the provisions of this section13
Section not less than once in every year. Upon request, the tax collector shall14
provide the legislative auditor with a sworn statement of the amounts of cash on hand15
and taxes collected for the current year, with an itemized statement of all taxes16
assessed and uncollected. The statement shall indicate the reason for his failure to17
collect. Parish governing authorities and the governing authorities of other tax18
recipient bodies shall notify the legislative auditor, in writing, whenever any sheriff19 HLS 10RS-948 ORIGINAL
HB NO. 680
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
is delinquent in his settlements. All clerks of court and other public officers shall1
furnish certified copies of any documents or papers in their possession to the2
legislative auditor whenever he shall request the same, and these certified copies3
shall be furnished without charge.4
(2) Any other local auditee or vendor that collects and distributes taxes on5
behalf of other taxing authorities shall have the tax collection and distribution fund6
audited annually and distribute a copy of the audit report to the legislative auditor7
and each taxing authority. No later than the first of April each year, each such local8
auditee and vendor shall provide the legislative auditor with a sworn statement of the9
gross amount of taxes to be collected, any deductions made from the tax rolls, the10
amount of taxes collected, and the taxes distributed to the taxing authorities. The11
statement shall detail any taxes on hand at the end of the reporting period, the12
amounts of such balance belonging to the taxing authorities, the amounts of13
collections related to current tax collections, the amounts relating to prior year taxes,14
the amounts of any interest and penalties collected and disbursed, the extent to which15
the prior year tax collections relate to collection and audit efforts, and the reason, if16
any, for failure to collect. The statement shall include other disclosures as may be17
determined necessary by the legislative auditor.18
* * *19
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)]
Leger HB No. 680
Abstract: Requires local auditees and vendors who collect taxes on behalf of other taxing
authorities to have the tax collection and distribution fund audited and to submit a
detailed sworn statement regarding tax collections to the legislative auditor annually.
Present law (R.S. 24:513(B)) requires the accounts and records of each sheriff, as ex officio
tax collector, to be audited in accordance with the provisions of present law not less than
once every year. Requires the tax collector to provide the legislative auditor with a sworn
statement of the amounts of cash on hand and taxes collected for the current year, with an
itemized statement of all taxes assessed and uncollected, upon request. Requires the
statement to indicate the reason for his failure to collect. Requires parish governing
authorities and the governing authorities of other tax recipient bodies to notify the legislative HLS 10RS-948 ORIGINAL
HB NO. 680
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
auditor, in writing, whenever any sheriff is delinquent in his settlements. Requires all clerks
of court and other public officers to furnish, without charge, certified copies of any
documents or papers in their possession to the legislative auditor whenever he requests.
Proposed law retains present law and further requires any other local auditee or vendor that
collects and distributes taxes on behalf of other taxing authorities to have the tax collection
and distribution fund audited annually and to distribute a copy of the audit report to the
legislative auditor and each taxing authority. No later than the first of April each year,
requires each such local auditee and vendor to provide the legislative auditor with a sworn
statement of the gross amount of taxes to be collected, any deductions made from the tax
rolls, the amount of taxes collected, and the taxes distributed to the taxing authorities.
Requires the statement to detail any taxes on hand at the end of the reporting period; the
amounts of such balance belonging to the taxing authorities; the amounts of collections
related to current tax collections, the amounts relating to prior year taxes, the amounts of any
interest and penalties collected and disbursed, the extent to which the prior year tax
collections relate to collection and audit efforts, and the reason, if any, for failure to collect.
Provides for the statement to include other disclosures as may be determined necessary by
the legislative auditor.
Present law (R.S. 24:513(K)) provides that whoever violates the provisions of present law
shall be fined not more than $1,000 and shall be deemed guilty of malfeasance and gross
misconduct in office, and subject to removal. Proposed law retains present law penalties for
present law and proposed law.
(Amends R.S. 24:513(B))