SLS 14RS-366 ORIGINAL
Page 1 of 3
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. 319
BY SENATOR DONAHUE
FISCAL CONTROLS. Provides that certain audits completed by the office of the legislative
auditor shall be reported to the Joint Legislative Committee on the Budget on an annual
basis. (7/1/14)
AN ACT1
To enact R.S. 24:516.1, relative to reports of the legislative auditor; to provide for certain2
annual audit reports to be filed with the Joint Legislative Committee on the Budget;3
to provide for an effective date; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 24:516.1 is hereby enacted to read as follows: 6
ยง516.1. Annual reports filed with the Joint Legislative Committee on the Budget7
A.(1) The legislative auditor shall annually file copies of certain audit8
reports released by his office with the Joint Legislative Committee on the9
Budget. For purposes of the Section, the legislative auditor shall file copies of10
audit reports prepared by his office or accepted by the legislative auditor11
pursuant to R.S. 24:513(A) which have a dollar impact of one hundred fifty12
thousand dollars or more relative to the following:13
(a) Waste or inefficiencies in government;14
(b) Missed revenue collections;15
(c) Erroneous or improper payments or overpayments by the state, its16
departments, agencies, boards or commissions, including but not limited to tax17 SB NO. 319
SLS 14RS-366 ORIGINAL
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
credits or rebates, among others;1
(d) Theft of money;2
(e) Failing to meet funding obligations such as pension or health benefit3
requirements;4
(f) Failure to comply with federal fund or grant requirements;5
(g) Failure to comply with state funding requirements, including failure6
to report as required;7
(h) Misappropriation of funds;8
(i) Errors in or insufficient support for disaster expenditures; and9
(j) Accountability of public money associated with various disasters such10
as the Deepwater Horizon event.11
(2) In addition, the legislative auditor shall report any case where an12
auditee fails to take corrective action on an audit finding thereby causing a13
finding to be reported for more than two or more consecutive years.14
(3) Such reports shall be submitted quarterly to the Joint Legislative15
Committee on the Budget. An annual report shall be compiled by the legislative16
auditor and submitted and distributed to the committee by February fifteenth17
each year. Contents of the report may be used in deliberations of the executive18
budget. Such copies of the reports may be filed electronically; however, the19
legislative auditor shall make actual paper copies of such reports available to20
any of the members of the Joint Legislative Committee on the Budget upon their21
request.22
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor23
and subsequently approved by the legislature, this Act shall become effective on July 1,24
2014, or on the day following such approval by the legislature, whichever is later.25 SB NO. 319
SLS 14RS-366 ORIGINAL
Page 3 of 3
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 Jay R. Lueckel.
DIGEST
Donahue (SB 319)
Proposed law provides that the legislative auditor shall annually file copies of certain audit
reports released by the Office of the Legislative Auditor with the Joint Legislative
Committee on the Budget (JLCB). The legislative auditor shall file copies of reports
prepared by his office or accepted by the legislative auditor pursuant to R.S. 24:513(A),
which have a dollar impact of $150,000 or more.
Proposed law provides that such audit reports shall be relative to the following: waste or
inefficiencies in government; missed revenue collections; erroneous or improper payments
or overpayments by the state, its departments, agencies, boards or commissions, including
but not limited to tax credits or rebates, among others; theft of money; failing to meet
funding obligations such as pension or health benefit requirements; failure to comply with
federal fund or grant requirements; failure to comply with state funding requirements,
including failure to report as required; misappropriation of funds; errors in or insufficient
support for disaster expenditures; and accountability of public money.
Proposed law provides the legislative auditor shall report any case where an auditee fails to
take corrective action thereby causing a finding to be reported for more than two or more
consecutive years.
Proposed law provides that such reports shall be submitted quarterly to the JLCB.
Proposed law provides that an annual report shall be compiled by the legislative auditor and
submitted and distributed to the JLCB by February 15th each year. The contents of the report
may be used in deliberation of the executive budget.
Effective July 1, 2014.
(Adds R.S. 24:516.1)