SLS 14RS-622 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014
SENATE BILL NO. 161
BY SENATOR MURRAY
LEGIS POWERS/FUNCTIONS. Provides relative to restitution of audit costs. (8/1/14)
AN ACT1
To enact R.S. 24:524, relative to the legislative auditor; to provide for recovery of costs2
incurred by the legislative auditor to audit, investigate, or report possible fraud, theft,3
or other misappropriation; to provide for civil suits against the responsible party; to4
provide for assistance of the attorney general; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 24:524 is hereby enacted to read as follows:7
ยง524. Restitution of audit costs8
A. All costs incurred by the legislative auditor to audit, investigate, or9
report possible fraud, theft or other misappropriation shall be recoverable by10
civil suit against the responsible party. The attorney general, at the request of11
the legislative auditor, is authorized to seek recovery on behalf of the legislative12
auditor of such costs through civil suit against the responsible party.13
B. The attorney general or the local district attorney prosecuting such14
crimes shall also seek restitution.15
C. For the purposes of the Section, "responsible party" means the16
person or entity actually responsible for the misappropriation.17 SB NO. 161
SLS 14RS-622 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Tim Prather.
DIGEST
Murray (SB 161)
Proposed law provides that all costs incurred by the legislative auditor to audit, investigate,
or report possible fraud, theft, or other misappropriation will be recoverable by civil suit
against the responsible party.
Proposed law provides that the attorney general, at the request of the legislative auditor, is
authorized to seek recovery on behalf of the legislative auditor of such costs through civil
suit against the responsible party.
Proposed law provides that the attorney general or the local district attorney prosecuting
such crimes will also seek restitution.
Proposed law defines "responsible party" as the person or entity actually responsible for the
misappropriation.
Effective August 1, 2014.
(Adds R.S. 24:524)