RDCSB319 362 4622
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Donahue SB No. 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 an
impact of $150,000 or more relative to the following:
(1)Waste or inefficiencies in government.
(2)Missed revenue collections.
(3)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.
(4)Theft of money.
(5)Failing to meet funding obligations such as pension or health benefit requirements.
(6)Failure to comply with federal fund or grant requirements.
(7)Failure to comply with state funding requirements, including failure to report as
required.
(8)Misappropriation of funds.
(9)Errors in or insufficient support for disaster expenditures.
(10)Accountability of public money.
Proposed law provides the legislative auditor shall report any auditee that fails to take
corrective action on an audit finding which has an impact of $150,000 or more thereby
causing a finding to be reported for 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 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. RDCSB319 362 4622
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Senate Floor Amendments to engrossed bill
1. Makes technical changes.
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the reengrossed bill.
1. Changes the provision relative to the legislative auditor reporting on the failure
to take corrective action on an audit finding for "more than two or more
consecutive years" to "two or more consecutive years" and makes other technical
changes.