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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. 319
BY SENATORS DONAHUE AND THOMPSON
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. The legislative auditor shall file copies of audit reports prepared by his11
office or accepted by the legislative auditor pursuant to R.S. 24:513(A) which12
have a dollar impact of one hundred fifty thousand dollars or more relative to13
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
departments, agencies, boards or commissions, including but not limited to tax18
credits or rebates, among others.19
(d) Theft of money.20
(e) Failing to meet funding obligations such as pension or health benefit21
requirements.22
(f) Failure to comply with federal fund or grant requirements.23
(g) Failure to comply with state funding requirements, including failure24
to report as required.25
(h) Misappropriation of funds.26 SB NO. 319 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(i) Errors in or insufficient support for disaster expenditures.1
(j) Accountability of public money associated with various disasters such2
as the Deepwater Horizon event.3
(2) In addition, the legislative auditor shall report any case where an4
auditee fails to take corrective action on an audit finding which has a dollar5
impact of one hundred fifty thousand dollars or more thereby causing a finding6
to be reported for two or more consecutive years.7
(3) Such reports shall be submitted quarterly to the Joint Legislative8
Committee on the Budget. An annual report shall be compiled by the legislative9
auditor and submitted and distributed to the committee by February fifteenth10
each year. Contents of the report may be used in deliberations of the executive11
budget. The reports may be filed electronically; however, the legislative auditor12
shall make paper copies of such reports available to any of the members of the13
Joint Legislative Committee on the Budget upon request.14
Section 2. This Act shall become effective on July 1, 2014; if vetoed by the governor15
and subsequently approved by the legislature, this Act shall become effective on July 1,16
2014, or on the day following such approval by the legislature, whichever is later.17
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: