The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Tim Prather.
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.
Effective August 1, 2014.
(Amends R.S. 24:523)