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 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))