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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 ENROLLED
SENATE BILL NO. 161
BY SENATORS MURRAY AND WAL SWORTH
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. Upon a finding of fraud, theft, or other11
misappropriation, the attorney general, at the request of the legislative auditor,12
is authorized to seek recovery on behalf of the legislative auditor of such costs13
through civil suit against the responsible party, and all costs and reasonable14
attorney fees incurred by the attorney general in the civil suit shall be15
recoverable from the responsible party.16
B. The attorney general or the local district attorney prosecuting such17
crimes shall also seek restitution.18
C. For the purposes of the Section, "responsible party" means the19
person or entity actually responsible for the misappropriation.20
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 684