RDCSB386 362 4651
Page 1 of 1
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)]
LaFleur SB No. 386
Present law requires the financial statements of local auditees to be audited or reviewed by
licensed certified public accountants. Provides that "local auditees" includes independently
elected public local officials, including judges, sheriffs, clerks of court, assessors, and
district attorneys, all parish governing authorities and all districts, boards, and commissions
created by parish governing authorities either independently or in conjunction with other
units of government, school boards, district public defender offices, municipalities, and all
boards and commissions created by municipalities, either independently or in conjunction
with other units of government, city courts, quasi-public agencies, housing authorities,
mortgage authorities, or other political subdivisions of the state not included within the
state's Comprehensive Annual Financial Reports.
Proposed law specifically adds all political subdivisions created by parish or municipal
governing authorities or by law to the list of local auditees.
Proposed law further requires that the total compensation, reimbursements, and benefits of
an agency head or political subdivision head or chief executive officer related to the position
including travel, housing, unvouchered expenses, per diem, and registration fees, be reported
as a supplemental report within the financial statement of the agency or political subdivision.
(Amends R.S. 24:513(A)(3))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on House and Governmental
Affairs to the reengrossed bill.
1. Specifically adds all political subdivisions created by municipal governing
authorities to the list of local auditees.
2. Changes reference from "political subdivisions created by state statute" to
"political subdivisions created by law".
3. Removes specific references to other payments or reimbursements related to the
position from the illustrative list of items required to be reported on the
supplemental report.