ENROLLED
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ACT No. 178
Regular Session, 2011
HOUSE BILL NO. 304
BY REPRESENTATIVES PEARSON, TIM BURNS, AND SCHRODER AND
SENATORS CROWE, DONAHUE, AND NEVERS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
AN ACT1
To enact R.S. 15:1093.2, 1093.3, and 1093.4, relative to regional juvenile facilities; to2
provide relative to financial audits of regional juvenile facility districts; to require3
regional juvenile facility districts to provide annual sworn financial statements; to4
provide relative to reporting by the legislative auditor; to provide relative to the5
composition of the board of commissioners and board of directors of regional6
juvenile districts; to provide for training; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 15:1093.2, 1093.3, and 1093.4 are hereby enacted to read as follows:9
§1093.2. Auditing; regional district reporting; report to legislative auditor; misuse10
of funds11
A.(1) In addition to the requirements provided for in R.S. 24:513 et seq.,12
each regional juvenile justice district provided for in the provisions of this Part shall13
provide to the legislative auditor sworn annual financial statements.14
(2) The sworn annual financial statements required pursuant to the15
provisions of this Section shall be prepared in accordance with generally accepted16
governmental accounting principles and shall include such disclosures required by17
state and federal regulations. The statements required pursuant to the provisions of18
this Section shall include a recital that the financial statements present fairly, in all19 ENROLLEDHB NO. 304
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material respects, the financial condition and results of operations of the entity; that1
the entity has maintained a system of internal control structure sufficient to safeguard2
assets and comply with laws and regulations; and that the entity has complied with3
all laws and regulations, or shall acknowledge exceptions thereto. The information4
contained in the sworn annual financial statement shall include but shall not be5
limited to the following:6
(a) The amount of all state revenue provided by the legislature from general7
or special appropriations, or revenue passed through by state agencies.8
(b) The amount of all revenue provided by local governments from general9
or special appropriations, appropriations required by law, and revenue generated10
from special court costs.11
(c) The amount of grant funding from federal pass-through or categorical12
grants, grants from nonprofit organizations, and private and corporate foundations.13
(d) The amount of funding received from any self-generated revenue.14
(e) Any other source of revenue not covered by Subparagraphs (a) through15
(d) of this Paragraph.16
B.(1) The sworn annual financial statements required by the provisions of17
this Section shall be furnished to the legislative auditor between the first and the18
ninetieth day following the close of the entity's fiscal year.19
(2) At any time after a disaster or emergency is declared pursuant to the20
provisions of R.S. 29:724(B)(1), which prevents a regional district from furnishing21
to the legislative auditor the sworn annual financial statements within the time period22
provided for in this Subsection, the district may ask the legislative auditor in writing23
for an extension of time to complete the financial statements. The legislative auditor24
may approve the request at his discretion.25
C.(1) All regional juvenile districts governed by a board of commissioners26
shall include with the financial statements required by the provisions of this Section27
a sworn notarized affidavit from the president of the board of commissioners stating28 ENROLLEDHB NO. 304
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that he has viewed the financial statements and declares that the information1
provided therein is true and correct to the best of his knowledge.2
(2) All regional juvenile districts governed by the governing authority of3
each participating parish shall include with the financial statements required by the4
provisions of this Section a sworn notarized affidavit from the parish president or the5
parish financial director of one of the participating parishes stating that he has6
viewed the financial statements and declares that the information provided therein7
is true and correct to the best of his knowledge.8
(3) All regional juvenile districts governed by a board of directors shall9
include with the financial statements required by the provisions of this Section a10
sworn notarized affidavit from the chairman of the board of directors stating that he11
has viewed the financial statements and declares that the information provided12
therein is true and correct to the best of his knowledge.13
D. In addition to the requirements provided in R.S. 24:523, if, on the basis14
of a report or audit pursuant to R.S. 24:513, or on the basis of sworn annual financial15
statements, the legislative auditor determines that there may have been a misuse of16
funds by a regional juvenile district or that a regional juvenile district may have17
failed to comply with state and federal laws and regulations, the legislative auditor18
shall report to the Legislative Audit Advisory Council who shall then, after19
independent determination, provide notification of this possible misuse or failure to20
comply to the following persons:21
(1) For all regional juvenile districts governed by a board of commissioners22
or board of directors, notification shall be provided to the district attorney and23
governing authority of each parish within the jurisdiction of the regional juvenile24
district.25
(2) For all regional juvenile districts governed by the governing authority of26
each participating parish of the regional juvenile district, notification shall be27
provided to the district attorney and the governing authority of each participating28
parish.29 ENROLLEDHB NO. 304
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§1093.3. Commission president; secretary; treasurer1
A. Notwithstanding the provisions of R.S. 15:1094.3, 1095.3, 1096.3,2
1097.3, 1105.3, and 1107.3, all regional juvenile districts governed by a board of3
commissioners shall elect one commissioner to serve as president and one4
commissioner to serve as treasurer. The board of commissioners may appoint one5
person who is not a commissioner to serve as secretary of the commission. If the6
board chooses to appoint a commissioner as the secretary of the board, the7
commissioner so appointed shall not also serve as the treasurer.8
B. Notwithstanding the provisions of R.S. 15:1106.3, all regional juvenile9
districts governed by a board of directors shall elect one director to serve as10
chairman, one director to serve as vice chairman, and one director to serve as11
treasurer. The board of directors may appoint one person who is not a director to12
serve as secretary of the board. If the board chooses to appoint a director as the13
secretary of the board, the director so appointed shall not also serve as the treasurer.14
§1093.4. Required training for the commission15
A. The following persons shall be required to complete one hour of financial16
training which shall include but not be limited to training on financial reporting and17
the prevention of fraudulent practices:18
(1) Each member of the board of commissioners as provided for in R.S.19
15:1094.1, 1095.1, 1096.1, 1097.1, 1105.1, and 1107.1.20
(2) Each member of the board of directors as provided for in R.S. 15:1106.1.21
(3) The parish president or the parish financial director of each parish with22
governing authority and each participating parish as defined in R.S. 15:1098.2 and23
1099.2.24
(4) The regional juvenile facility director.25
B. Training sessions required pursuant to the provisions of this Section shall26
be conducted annually by the legislative auditor, or by an independent licensed27
certified public accountant designated by the legislative auditor, at the cost of the28 ENROLLEDHB NO. 304
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board of commissioners, board of directors, or parishes provided in Paragraphs1
(A)(1) through (A)(4) of this Section.2
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: