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 an agency head of an auditee or local auditee that receives a disclaimer
of opinion audit report for three consecutive years during his service as agency head shall
be guilty of certain offenses and subject to certain penalties.
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 or shall be fined not more than $5,000, or both. Further provides that a person
convicted under R.S. 14:134 may be ordered to pay restitution to the state if the state suffered a
loss as a result of the offense, to include the payment of legal interest.
Proposed law provides that if the type of audit report received by an auditee or a local auditee for
three consecutive years is a disclaimer of opinion, and the same person serves as agency head of
such auditee or local auditee for those three consecutive years, the agency head of the auditee or
local auditee shall be guilty of malfeasance in office pursuant to R.S. 14:134 and gross
misconduct in office and, in addition, shall be subject to a fine of not less than $500 nor more
than $5,000. Provides that "agency head" has the meaning provided in the Code of
Governmental Ethics.
(Adds R.S. 24:518(D))