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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
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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 ENGROSSED
HB NO. 680
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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 ad valorem5
taxes on behalf of a taxing authority shall have its tax collection and distribution6
fund audited annually and distribute a copy of the audit report to the legislative7
auditor and each taxing authority for which it collects taxes. The audit report shall8
include a sworn statement of the gross amount of taxes to be collected, any9
deductions made from the tax rolls, the amount of taxes collected, and the taxes10
distributed to the taxing authorities. The statement shall detail any taxes on hand at11
the end of the reporting period, the amounts of such balance belonging to the taxing12
authorities, the amounts of collections related to current tax collections, the amounts13
relating to prior year taxes, the amounts of any interest and penalties collected and14
disbursed, the extent to which the prior year tax collections relate to collection and15
audit efforts, and the reason, if any, for failure to collect. The statement shall include16
other disclosures as may be determined necessary by the legislative auditor. For17
fiscal periods beginning after December 31, 2010, the audit report required by this18
Paragraph shall be completed within six months of the close of the local auditee's or19
vendor's fiscal year.20
(3) Any other local auditee or vendor that collects and distributes taxes other21
than ad valorem taxes on behalf of other taxing authorities shall have the tax22
collection and distribution fund audited annually and distribute a copy of the audit23
report to the legislative auditor and each taxing authority for which it collects taxes.24
The audit report shall have a footnote disclosure including total collections and a25
schedule of distribution by taxing authority. The statement shall include other26
disclosures as may be determined necessary by the legislative auditor. For fiscal27
periods beginning after December 31, 2010, the audit report required by this28 HLS 10RS-948 ENGROSSED
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Paragraph shall be completed within six months of the close of the local auditee's or1
vendor's fiscal year.2
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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 any local auditee or vendor who collect taxes on behalf of taxing
authorities to have its 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
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 ad valorem taxes on behalf of taxing authorities to have its tax
collection and distribution fund audited annually and to distribute a copy of the audit report
to the legislative auditor and each taxing authority for which it collects taxes. 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.
Proposed law additionally requires any other local auditee or vendor that collects and
distributes taxes other than ad valorem taxes on behalf of a taxing authority to have its tax
collection and distribution fund audited annually and distribute a copy of the audit report to
the legislative auditor and each taxing authority for which it collects taxes. Requires the
audit report to have a footnote disclosure including total collections and a schedule of
distribution by taxing authority and other disclosures as may be determined necessary by the
legislative auditor.
Proposed law provides that the audit reports required by proposed law be completed within
six months of the close of the local auditee's or vendor's fiscal year.
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 HLS 10RS-948 ENGROSSED
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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))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the original bill.
1. Changed the due date of the audit reports from no later than April 1 to within six
months of the close of the local auditee's or vendor's fiscal year for fiscal periods
beginning after Dec. 31, 2010.
2. Limited the local auditees and vendors to which the requirement for an audit
report which specifically requires a sworn statement of the gross amount of taxes
to be collected, deductions made, taxes collected, and taxes distributed to the
taxing authorities and the statement to detail 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 for failure to collect applies to local auditees and
vendors who collect ad valorem taxes.
3. Provided that any other local auditee or vendor that collects and distributes taxes
other than ad valorem taxes on behalf of a taxing authority must have its tax
collection and distribution fund audited and distribute a copy of the audit report,
which contains a footnote disclosure including total collections and a schedule
of distribution by taxing authority and other disclosures determined necessary by
the legislative auditor, to the legislative auditor and each taxing authority for
which it collects taxes.