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Regular Session, 2014
SENATE BILL NO. 220
BY SENATOR MURRAY
LEGIS POWERS/FUNCTIONS. Provides relative to notification of the legislative auditor
and district attorney. (8/1/14)
AN ACT1
To amend and reenact R.S. 24:523, relative to the legislative auditor; to provide for2
notification of the legislative auditor and the district attorney of the misappropriation3
of certain public funds; to provide for authorization for the attorney general to pursue4
misappropriated funds; to provide for definitions; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 24:523 is hereby amended and reenacted to read as follows:7
ยง523. Notification of the legislative auditor and district attorney8
A. An agency head of an auditee who reasonably suspects, because of an9
action including but not limited to an investigation; the filing of a police report;10
an internal audit finding; or who has actual knowledge of any misappropriation11
of the public funds or assets of his agency shall immediately notify, in writing, the12
legislative auditor and the district attorney of the parish in which the agency is13
domiciled of such misappropriation. The district attorney, or other prosecutorial14
agency, notified of such misappropriation may request audit assistance from the15
legislative auditor with respect to the misappropriation.16
B. For the purposes of this Section the terms "agency head" and "his agency"17 SB NO. 220
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shall have the same meanings as provided in R.S. 42:1102.1
C. When misappropriation is discovered and reported, the attorney2
general, at the request of the legislative auditor, shall be authorized to recover3
misappropriated funds from the responsible party by civil suit. The attorney4
general shall also seek restitution from the responsible party of those costs5
incurred by the legislative auditor to audit, investigate, or report an allegation6
of misappropriation and all costs and reasonable attorney fees incurred by the7
attorney general in the civil suit shall be recoverable from the responsible party.8
D. For the purposes of this Section, "responsible party" means the9
person or entity actually responsible for the reported misappropriation.10
The original instrument was prepared by Tim Prather. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Ashley Menou.
DIGEST
Murray (SB 220)
Present law provides that an agency head of an auditee who has actual knowledge of any
misappropriation of the public funds or assets of his agency will immediately notify, in
writing, the legislative auditor and the district attorney of the parish in which the agency is
domiciled of such misappropriation.
Proposed law provides that such agency head of an auditee who reasonably suspects,
because of an action including but not limited to an investigation; the filing of a police
report; an internal audit finding, or who has actual knowledge of any misappropriation of the
public funds or assets of his agency shall immediately notify, in writing, the legislative
auditor and the district attorney of the parish in which the agency is domiciled of such
misappropriation.
Present law provides that the district attorney, or other prosecutorial agency, notified of such
misappropriation may request audit assistance from the legislative auditor with respect to
the misappropriation.
Proposed law provides that when misappropriation is discovered and reported, the attorney
general, at the request of the legislative auditor, will be authorized to recover
misappropriated funds from the responsible party by civil suit.
Proposed law provides that the attorney general will also seek restitution from the
responsible party of those costs incurred by the legislative auditor to audit, investigate, or
report on allegation of misappropriation.
Proposed law defines "responsible party" as the person or entity actually responsible for the
reported misappropriation.
Proposed law provides that all costs and reasonable attorney fees incurred by the attorney
general in the civil suit shall be recoverable from the responsible party. SB NO. 220
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words in boldface type and underscored are additions.
Effective August 1, 2014.
(Amends R.S. 24:523)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Senate and
Governmental Affairs to the original bill
1. Provides that all costs and reasonable attorney fees incurred by the attorney
general in the civil suit shall be recoverable from the responsible party.