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ACT No. 255
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.
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
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: