HLS 11RS-798 REENGROSSED
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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
provide for certain notifications of noncompliant auditees 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 provide for certain notifications of noncompliance; to require3
auditees to designate an individual responsible for filing annual financial reports and4
to notify the auditor of such designation; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 24:513(H) is hereby amended and reenacted and R.S. 24:513(D)(6)7
is hereby enacted to read as follows:8
ยง513. Powers and duties of legislative auditor; audit reports as public records;9
assistance and opinions of attorney general; frequency of audits; subpoena10
power11
* * *12
D. In addition, the legislative auditor shall perform the following duties and13
functions:14
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(6) He shall establish and provide for an electronic mail notification system16
to notify subscribers of changes to the list of auditees not in compliance with R.S.17
24:513 et seq.18
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HB NO. 498
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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 auditees to designate an individual responsible for filing annual
financial reports and to notify the auditor of such designation and requires the
legislative auditor to establish and provide for an electronic mail notification to
subscribers of changes to the list of noncompliant auditees.
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 establish and provide for an electronic mail
notification system to notify subscribers of changes to the list of auditees not in compliance
with present law (R.S. 24:513, et seq.).
Proposed law also requires each auditee to designate an individual who shall be responsible
for filing annual financial reports with the legislative auditor and 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)) HLS 11RS-798 REENGROSSED
HB NO. 498
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the original bill.
1. Limits the entities that the legislative auditor is required under proposed law to
notify to officials or agencies of local or state government.
House Floor Amendments to the engrossed bill.
1. Removes requirement for the legislative auditor to notify any official or agency
that distributes funds to a noncompliant auditee regarding the noncompliance and
instead requires the legislative auditor to establish and provide for an electronic
mail notification to subscribers of changes to the list of noncompliant auditees.