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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 the7
Budget8
A.(1) The legislative auditor shall annually file copies of certain audit9
reports released by his office with the Joint Legislative Committee on the10
Budget. For purposes of the Section, the legislative auditor shall file copies of11
audit reports prepared by his office or accepted by the legislative auditor12
pursuant to R.S. 24:513(A) which have a dollar impact of one hundred fifty13
thousand dollars or more relative to the following:14
(a) Waste or inefficiencies in government;15
(b) Missed revenue collections;16
(c) Erroneous or improper payments or overpayments by the state, its17 SB NO. 319
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departments, agencies, boards or commissions, including but not limited to tax1
credits or rebates, among others;2
(d) Theft of money;3
(e) Failing to meet funding obligations such as pension or health benefit4
requirements;5
(f) Failure to comply with federal fund or grant requirements;6
(g) Failure to comply with state funding requirements, including failure7
to report as required;8
(h) Misappropriation of funds;9
(i) Errors in or insufficient support for disaster expenditures; and10
(j) Accountability of public money associated with various disasters such11
as the Deepwater Horizon event.12
(2) In addition, the legislative auditor shall report any case where an13
auditee fails to take corrective action on an audit finding which has a dollar14
impact of one hundred fifty thousand dollars or more thereby causing a finding15
to be reported for more than two or more consecutive years.16
(3) Such reports shall be submitted quarterly to the Joint Legislative17
Committee on the Budget. An annual report shall be compiled by the legislative18
auditor and submitted and distributed to the committee by February fifteenth19
each year. Contents of the report may be used in deliberations of the executive20
budget. Such copies of the reports may be filed electronically; however, the21
legislative auditor shall make actual paper copies of such reports available to22
any of the members of the Joint Legislative Committee on the Budget upon their23
request.24
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor25
and subsequently approved by the legislature, this Act shall become effective on July 1,26
2014, or on the day following such approval by the legislature, whichever is later.27 SB NO. 319
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument was prepared by Jay Lueckel. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Kari B. Couvillon.
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 on an audit finding which has a dollar impact of $150,000 or more
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)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original
bill
1. Specifies dollar amount of $150,000 or more on those audit findings that
must be reported by the legislative auditor where an auditee fails to take
corrective action on an audit finding for more than two or more consecutive
years.