Louisiana 2013 2013 Regular Session

Louisiana House Bill HB168 Comm Sub / Analysis

                    Fannin (HB 168)	Act  No. 44
New law provides for the establishment and reestablishment of agency ancillary funds, to be
specifically known as internal service funds, auxiliary accounts, or enterprise funds for
certain state institutions, officials, and agencies. Requires the appropriated funds, to the
extent deposited, unless otherwise specified, to be used for working capital in the conduct
of business enterprises rendering public, auxiliary, and interagency services.  Requires
receipts from the conduct of such businesses to be deposited to the credit of each ancillary
fund for FY 2013-2014. Requires all funds to be expended in accordance with public bid
laws.
New law requires, except as otherwise provided, any fund equity resulting from prior year
operations be included as a resource of the fund from which it is derived. Provides that all
funds on deposit with the state treasury at the close of the fiscal year are authorized to be
transferred to each fund as equity for FY 2014-2015. Further provides that all unexpended
cash balances as of June 30, 2014, shall be remitted to the state treasurer on or before Aug.
14, 2014. Further provides that if not reestablished in the subsequent year's act, the agency
must liquidate all assets and return all advances no later than Aug. 14, 2014.
New law provides that the program descriptions contained in the Act are not enacted into law
by virtue of their inclusion in the Act.  Further provides that, unless explicitly stated
otherwise, each program objective and associated performance indicator contained in the Act
shall reflect performance to be achieved for FY 2013-2014.
New law provides that all money from federal, interagency, statutory dedications, or self-
generated revenues of an agency be deemed available for expenditures in the amounts
appropriated, and any increase in such revenues over the amounts appropriated shall only be
available for expenditure by the agency with approval of the division of administration and
the Joint Legislative Committee on the Budget (JLCB).
New law provides that the number of employees approved for each agency may be increased
by the commissioner of administration when appropriate documentation is deemed valid;
however, any request which exceeds five positions requires approval of the division of
administration and JLCB.
New law requires any agency with an appropriation level of $30 million or more to include
positions within its table of organization which perform internal auditing service.
New law provides for the agencies and amount of the working capital fund allocated to each.
Effective July 1, 2013.