HLS 13RS-697 REENGROSSED
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are additions.
Regular Session, 2013
HOUSE BILL NO. 482
BY REPRESENTATIVE STOKES
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
LEGISLATIVE AUDITOR: Provides relative to agency heads of auditees that receive three
consecutive disclaimer of opinion audit reports
AN ACT1
To enact R.S. 24:518(D), relative to agency heads of certain auditees; to provide that2
disclaimer of opinion audit reports shall be evidence of malfeasance in office in3
certain cases; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 24:518(D) is hereby enacted to read as follows: 6
ยง518. Penalties 7
* * *8
D. If the type of audit report received by a local auditee from a licensed9
certified public accountant for three consecutive years is a disclaimer of opinion as10
defined by Generally Accepted Auditing Standards, the same person has served as11
agency head of the local auditee for those three consecutive years, and the legislative12
auditor determines that the agency head willfully failed to provide or maintain the13
necessary records to conduct the audit, then the three such audit reports shall be14
evidence of malfeasance in office by the agency head.15 HLS 13RS-697 REENGROSSED
HB NO. 482
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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)]
Stokes HB No. 482
Abstract: Provides that three consecutive years of a disclaimer of opinion shall be evidence
of malfeasance in office for an agency head if the auditor determines that the agency
head willfully failed to provide or maintain the necessary records to conduct the
audit.
Present law grants the legislative auditor authority to compile financial statements and to
examine, audit, or review the books and accounts of auditees. For local auditees, provides
that their financial statements shall be audited or reviewed by licensed certified public
accountants but may be audited by the legislative auditor under certain conditions. Defines
"auditees" as the state treasurer, all public boards, commissions, agencies, departments,
political subdivisions of the state, public officials and employees, specified public retirement
systems, municipalities, and all other public or quasi-public agencies or bodies. Defines
"local auditees" as independently elected public local officials, including judges, sheriffs,
clerks of court, assessors, and district attorneys, all parish governing authorities and all
districts, boards, and commissions created by parish governing authorities either
independently or in conjunction with other units of government, school boards, district
public defender offices, municipalities, and all boards and commissions created by
municipalities, either independently or in conjunction with other units of government, city
courts, quasi-public agencies, housing authorities, mortgage authorities, or other political
subdivisions of the state not included within the state's Comprehensive Annual Financial
Reports.
Present law defines the crime of malfeasance in office and provides that whoever commits
the crime of malfeasance in office shall be imprisoned for not more than five years with or
without hard labor, fined not more than $5,000, or both. Further provides that a person
convicted of malfeasance in office may be ordered to pay restitution to the state if the state
suffered a loss as a result of the offense.
Proposed law provides that if the type of audit report received by a local auditee from a
licensed certified public accountant for three consecutive years is a disclaimer of opinion as
defined by Generally Accepted Auditing Standards, the same person has served as agency
head of the local auditee for those three consecutive years, and the legislative auditor
determines that the agency head willfully failed to provide or maintain the necessary records
to conduct the audit, then the three such audit reports shall be evidence of malfeasance in
office by the agency head.
(Adds R.S. 24:518(D))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Administration of Criminal
Justice to the original bill.
1. Changed proposed law provisions from establishing guilt of the commission of
the crime of malfeasance in office to prima facie evidence of commission of the
crime of malfeasance in office.
2. Deleted definition of "agency head". HLS 13RS-697 REENGROSSED
HB NO. 482
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3. Added requirement that the auditor determine that the agency head willfully
failed to provide or maintain records to conduct the audit in order to establish
prima facie evidence of commission of the crime of malfeasance in office.
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Changed proposed law provisions from prima facie proof of malfeasance in
office to evidence of malfeasance in office.