ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 711
Regular Session, 2010
HOUSE BILL NO. 680
BY REPRESENTATIVE LEGER
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
is delinquent in his settlements. All clerks of court and other public officers shall20
furnish certified copies of any documents or papers in their possession to the21
legislative auditor whenever he shall request the same, and these certified copies22
shall be furnished without charge.23
(2) Any other local auditee or vendor that collects and distributes ad valorem24
taxes on behalf of a taxing authority shall have its tax collection and distribution25
fund audited annually and distribute a copy of the audit report to the legislative26 ENROLLEDHB NO. 680
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auditor and each taxing authority for which it collects taxes. The audit report shall1
include a sworn statement of the gross amount of taxes to be collected, any2
deductions made from the tax rolls, the amount of taxes collected, and the taxes3
distributed to the taxing authorities. The statement shall detail any taxes on hand at4
the end of the reporting period, the amounts of such balance belonging to the taxing5
authorities, the amounts of collections related to current tax collections, the amounts6
relating to prior year taxes, the amounts of any interest and penalties collected and7
disbursed, the extent to which the prior year tax collections relate to collection and8
audit efforts, and the reason, if any, for failure to collect. The statement shall include9
other disclosures as may be determined necessary by the legislative auditor. For10
fiscal periods beginning after December 31, 2010, the audit report required by this11
Paragraph shall be completed within six months of the close of the local auditee's or12
vendor's fiscal year.13
(3) Any other local auditee or vendor that collects and distributes taxes other14
than ad valorem taxes on behalf of other taxing authorities shall have its annual15
financial statement audited and shall distribute a copy of the audit report to the16
legislative auditor and each taxing authority for which it collects taxes. The audit17
report shall have a footnote disclosure including total collections and a schedule of18
distribution by taxing authority. The statement shall include other disclosures as19
may be determined necessary by the legislative auditor. For fiscal periods beginning20
after December 31, 2010, the audit report required by this Paragraph shall be21
completed within six months of the close of the local auditee's or vendor's fiscal year.22
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SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: