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Regular Session, 2014
HOUSE CONCURRENT RESOLUTI ON NO. 116
BY REPRESENTATIVE FANNIN
A CONCURRENT RESOLUTI ON
To urge and request 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.
WHEREAS, R.S. 47:9001 provides that the Louisiana Lottery Corporation
(the corporation) shall be accountable to the governor, the legislature, and the people of the
state through a system of audits, reports, legislative oversight, and thorough financial
disclosure; and
WHEREAS, the legislature has a vested interest in the efficient operations of the
corporation to maximize the amount of monies going to education; and
WHEREAS, R.S. 47:9029(A)(3) mandates that within twenty days following the
close of each calendar month, the corporation shall transfer to the Lottery Proceeds Fund in
the state treasury, the amount of net revenues which the corporation determines are surplus
to its needs; and
WHEREAS, R.S. 47:9029(A)(3) provides that net revenues shall be determined by
deducting from gross revenues, the payment costs incurred in the operation and
administration of the lottery, which shall include expenses of the corporation and the costs
resulting from any contract entered into for promotional, advertising, or operational services
or for the purchase or lease of lottery equipment and materials, fixed capital outlays, and the
payment of prizes to the holders of winning tickets; and
WHEREAS, R.S. 47:9029(A)(3) mandates the corporation to transfer each year not
less than thirty-five percent of gross revenues to the state treasury, to be available for
appropriation; and
WHEREAS, additionally, the amount of gross revenues less costs determined to be
surplus to the needs of the corporation must be remitted to the state treasury; and ENROLLEDHCR NO. 116
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WHEREAS, Article XII, Section 6 of the Louisiana Constitution of 1974, mandates
the legislature to annually appropriate from the Lottery Proceeds Fund only for the purposes
of the minimum foundation program and no more than five hundred thousand dollars for
services related to compulsive and problem gaming; and
WHEREAS, the legislative auditor has routinely conducted an annual financial audit
of the corporation; however, the legislative auditor has not conducted a performance audit
to determine the efficiency and effectiveness of the functions and activities of the
corporation.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request 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.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
legislative auditor and the president of the Louisiana Lottery Corporation.
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE