HLS 14RS-3547 ORIGINAL
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Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 116
BY REPRESENTATIVE FANNIN
AUDITS/AUDITING: Urges and requests the Legislative Auditor's Office to conduct a
performance audit of the Louisiana Lottery Corporation
A CONCURRENT RESOLUTI ON1
To urge and request the legislative auditor to conduct a performance audit of the Louisiana2
Lottery Corporation to determine if operations and expenditures are efficient and3
effective and maximize the amount of lottery proceeds dedicated to education.4
WHEREAS, R.S. 47:9001 provides that the Louisiana Lottery Corporation (the5
"corporation") shall be accountable to the governor, the legislature, and the people of the6
state through a system of audits, reports, legislative oversight, and thorough financial7
disclosure; and8
WHEREAS, the Legislature has a vested interest in the efficient operations of the9
corporation to maximize the amount of monies going to education; and10
WHEREAS, R.S. 47:9029(A)(3) mandates that within twenty days following the11
close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in12
the state treasury, the amount of net revenues which the corporation determines are surplus13
to its needs; and 14
WHEREAS, R.S. 47:9029(A)(3) provides that net revenues shall be determined by15
deducting from gross revenues, the payment costs incurred in the operation and16
administration of the lottery, which shall include expenses of the corporation and the costs17
resulting from any contract entered into for promotional, advertising, or operational services18
or for the purchase or lease of lottery equipment and materials, fixed capital outlays, and the19
payment of prizes to the holders of winning tickets; and 20 HLS 14RS-3547 ORIGINAL
HCR NO. 116
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WHEREAS, R.S. 47:9029(A)(3) mandates the corporation to transfer each year not1
less than thirty-five percent of gross revenues to the state treasury, to be available for2
appropriation; and3
WHEREAS, additionally, the amount of gross revenues less costs determined to be4
surplus to the needs of the corporation must be remitted to the state treasury; and5
WHEREAS, Article XII, Section 6, of the Louisiana Constitution of 1974, mandates6
the legislature to annually appropriate from the Lottery Proceeds Fund only for the purposes7
of the minimum foundation program and no more than five hundred thousand dollars for8
services related to compulsive and problem gaming; and 9
WHEREAS, the legislative auditor has routinely conducted an annual financial audit10
of the corporation; however, the legislative auditor has not conducted a performance audit11
to determine the efficiency and effectiveness of the functions and activities of the12
corporation. 13
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby14
urge and request the legislative auditor to conduct a performance audit of the Louisiana15
Lottery Corporation to determine if operations and expenditures are efficient and effective16
and maximize the amount of lottery proceeds dedicated to education.17
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the18
legislative auditor and the president of the Louisiana Lottery Corporation. 19
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)]
Fannin HCR No. 116
Urges and requests the legislative auditor to conduct a performance audit of the Louisiana
Lottery Corporation to determine if operations and expenditures are efficient and effective
and maximize the amount of lottery proceeds dedicated to education.