HLS 11RS-798 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 498
BY REPRESENTATIVE TEMPLET
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
LEGISLATIVE AUDITOR: Relative to the legislative auditor, requires the auditor to
inform an entity that distributes funds to an auditee if auditee fails to file financial
statements and requires auditees to designate an individual to file reports with the
auditor and notify the auditor
AN ACT1
To amend and reenact R.S. 24:513(H) and to enact R.S. 24:513(D)(6), relative to the2
legislative auditor; to require notification to an entity that distributes funds to an3
auditee when the auditee fails to comply with requirements for filing reports and4
submitting information to the auditor; to require auditees to designate an individual5
responsible for filing annual financial reports and to notify the auditor of such6
designation; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 24:513(H) is hereby amended and reenacted and R.S. 24:513(D)(6)9
is hereby enacted to read as follows:10
ยง513. Powers and duties of legislative auditor; audit reports as public records;11
assistance and opinions of attorney general; frequency of audits; subpoena12
power13
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D. In addition, the legislative auditor shall perform the following duties and15
functions:16
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(6) He shall notify any entity that distributes funds to an auditee if the18
auditee fails to comply with provisions of this Chapter that require an auditee to file19
reports or submit information to the legislative auditor.20
* * *21 HLS 11RS-798 ORIGINAL
HB NO. 498
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
H.(1) All auditees and their officials and staff are hereby directed to assist1
the legislative auditor in his work and to furnish such information, reports, aid,2
services, and assistance as may be requested, all without any cost or charge. It shall3
be the duty of the attorney general and the local district attorney to give assistance4
to the legislative auditor. The attorney general shall render his opinion in writing on5
any subject requested by the legislative auditor.6
(2) Each auditee shall designate an individual who shall be responsible for7
filing annual financial reports with the legislative auditor and shall notify the8
legislative auditor of the name and address of the person so designated.9
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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)]
Templet HB No. 498
Abstract: Requires the legislative auditor to notify an entity that distributes funds to an
auditee when the auditee fails to comply with requirements for filing reports and
submit information to the auditor and requires auditees to designate an individual
responsible for filing annual financial reports and to notify the auditor of such
designation.
Present law provides for the legislative auditor to compile financial statements and to
examine, audit, or review the books of the state treasurer, all public boards, commissions,
agencies, departments, political subdivisions of the state, public officials and employees,
designated public retirement systems, municipalities, and all other public or quasi public
agencies or bodies, which are referred to as the "auditee". For certain entities authorizes
filing of audits or other reports prepared by a licensed CPA or a specified certified statement.
Also requires auditees to file sworn annual financial statements.
Proposed law requires the legislative auditor to notify any entity that distributes funds to an
auditee if the auditee fails to comply with requirements for an auditee to file reports or
submit information to the legislative auditor.
Proposed law also requires each auditee to designate an individual who shall be responsible
for filing annual financial reports with the legislative auditor to notify the legislative auditor
of the name and address of the person so designated.
(Amends R.S. 24:513(H); Adds R.S. 24:513(D)(6))