HLS 14RS-368 ORIGINAL
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Regular Session, 2014
HOUSE BILL NO. 408
BY REPRESENTATIVE CHAMPAGNE
COASTAL RESOURCES: Provides for audits of certain coastal restoration projects
AN ACT1
To enact R.S. 24:513.5 and R.S. 49:214.5.2(A)(12), relative to the coastal protection and2
restoration; to provide for powers and duties of the Coastal Protection and3
Restoration Authority Board; to provide for comprehensive land use plans; to4
provide for audit procedures; to provide for the authority of the legislative auditor;5
to provide for the scope of review; to provide for costs; and to provide for related6
matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 24:513.5 is hereby enacted to read as follows:9
§513.5. Deepwater Horizon; audit authority10
A. The legislative auditor shall have authority to compile financial11
statements and to examine, audit, or review the books and accounts of any state,12
local, or quasi public entity for any year in which the entity receives or expends13
funds related to the Deepwater Horizon oil spill, including any funds received14
pursuant to the provisions of the Resources and Ecosystems Sustainability, Tourist15
Opportunities, and Revived Economies of the Gulf Coast States Act of 201216
(RESTORE), 33 U.S.C. 1321(t), or any other federal or state law. The scope of17
review for these funds shall include but is not limited to compliance with state and18
federal laws related to the receipt and expenditure of these funds.19
B. The scope of the examinations may include financial accountability, legal20
compliance with state and federal law, evaluations of the economy, efficiency, and21
effectiveness of the auditee's programs, or any combination of the foregoing. The22 HLS 14RS-368 ORIGINAL
HB NO. 408
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scope of review shall include but is not limited to evaluating internal controls,1
internal audit functions, reporting and performance requirements required for use of2
the funds, and compliance with state and federal law. The examinations shall3
include any funds the entity receives or expends related to the Deepwater Horizon4
oil spill, including any funds received pursuant to the provisions of 33 U.S.C.5
1321(t).6
C. The legislative auditor shall adopt guidelines for the form and conduct of7
all attestations, compilations, reviews, and audits performed by independent certified8
public accountants of state, local, or quasi public entities for any funds received or9
expended related to the Deepwater Horizon oil spill, including any funds received10
pursuant to 33 U.S.C. 1321(t). For funds received pursuant to 33 U.S.C. 1321(t),11
such guidelines shall take into account the rules for such audits adopted by the12
secretary of the Treasury of the United States.13
D. The legislative auditor shall make public any attestation, compilation,14
review, or audit performed pursuant to this Section. The legislative auditor may15
report findings to the secretary of the Treasury of the United States in addition to the16
reporting requirements under state law.17
E. Funding for the cost of the attestations, compilations, reviews, and audits18
required by 33 U.S.C. 1321(t) or any rules promulgated by the secretary of the19
Treasury of the United States, shall come from the three percent of each grant20
allowed for administrative expenses under 33 U.S.C. 1321(t). Costs of up to one-21
half of one percent of the three percent allowed for administrative expenses shall be22
paid to the legislative auditor for any such attestation, compilation, review, or audit.23
Section 2. R.S. 49:214.5.2(A)(12) is hereby enacted to read as follows:24
§214.5.2. Functions and responsibilities; Coastal Protection and Restoration25
Authority Board26
A. The board shall:27
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(12) Certify and, where appropriate, submit such certification to the1
governor, a parish's comprehensive land use plan, prepared pursuant to rules and2
regulations promulgated by the secretary of the Treasury of the United States as3
authorized by 33 U.S.C. 1321(t), as consistent with or complementary to the most4
recent comprehensive coastal protection master plan approved by the legislature5
pursuant to R.S. 49:214.5.3(E). In order to be approved by the board or the6
governor, a land use plan shall provide for attestations, compilations, reviews, or7
audits conducted by the legislative auditor pursuant to R.S. 24:513.5 to enable8
federal agencies, the legislature, and the board to evaluate the efficiency,9
effectiveness, and operation of the land use plan. The plan shall also provide for the10
cost of such attestations, compilations, reviews, or audits. Where the provisions of11
33 U.S.C. 1321(t) or any rules promulgated by the secretary of the Treasury of the12
United States require attestations, compilations, reviews, or audits, such costs shall13
be as provided in R.S. 24:513.5(E).14
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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)]
Champagne HB No. 408
Abstract: Authorizes the legislative auditor to audit projects related to the Deepwater
Horizon oil spill.
Proposed law authorizes the legislative auditor to audit the books and accounts of any state,
local, or quasi public entity for any year in which the entity receives or expends funds related
to the Deepwater Horizon oil spill, including any funds received under the provisions of the
Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies
of the Gulf Coast States Act of 2012 (RESTORE), or any other federal or state law.
Proposed law provides that the scope of review for these funds shall include but is not
limited to compliance with state and federal laws related to the receipt and expenditure of
these funds including but is not limited to evaluating internal controls, internal audit
functions, reporting and performance requirements required for use of the funds, and
compliance with state and federal law.
Proposed law requires the legislative auditor to adopt guidelines for the form and conduct
of audits performed by independent certified public accountants of state, local, or quasi
public entities for any funds received or expended related to the Deepwater Horizon oil spill,
including any funds received pursuant to the RESTORE Act. For RESTORE Act funds, such HLS 14RS-368 ORIGINAL
HB NO. 408
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are additions.
guidelines shall take into account the rules for such audits adopted by the secretary of the
U.S. Treasury.
Proposed law authorizes the legislative auditor to make public any audit performed pursuant
to proposed law and report findings to the secretary of the U.S. Treasury in addition to the
reporting requirements in present law.
Proposed law provides that the costs of the audits required by the RESTORE Act or any
rules promulgated by the U.S. Treasury, shall come from the 3% of each grant allowed for
administrative expenses under the RESTORE Act. Costs of up to ½ of 1% of the 3%
allowed for administrative expenses shall be paid to the legislative auditor for any such
audit.
Proposed law authorizes the Coastal Protection and Restoration Authority Board to certify
and, where appropriate, submit such certification to the governor, a parish's comprehensive
land use plan as consistent with or complementary to the most recent comprehensive coastal
protection master plan approved by the legislature.
Proposed law requires that for a land use plan to be approved by the board or the governor,
the plan must provide for audits by the legislative auditor and costs as provided in proposed
law.
(Adds R.S. 24:513.5 and R.S. 49:214.5.2(A)(12))