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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. 386
BY SENATOR LAFLEUR
AN ACT1
To amend and reenact R.S. 24:513(A)(3), relative to the legislative auditor; to provide for2
the content of financial statements of local auditees; and to provide for related3
matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 24:513(A)(3) is hereby amended and reenacted to read as follows:6
ยง513. Powers and duties of legislative auditor, audit reports as public records;7
assistance and opinions of attorney general; frequency of audits;8
subpoena power9
A.(1)(a) * * *10
(3) The financial statements of the offices of the independently elected public11
local officials, including judges, sheriffs, clerks of court, assessors, and district12
attorneys, all parish governing authorities, all political subdivisions created by13
parish governing authorities or by law, and all districts, boards, and commissions14
created by parish governing authorities either independently or in conjunction with15
other units of government, school boards, district public defender offices,16
municipalities, all political subdivisions created by municipal governing17
authorities, and all boards and commissions created by municipalities, either18
independently or in conjunction with other units of government, city courts, quasi-19
public agencies, housing authorities, mortgage authorities, or other political20
subdivisions of the state not included within the state's Comprehensive Annual21
Financial Reports, hereinafter collectively referred to as "local auditee", shall be22
audited or reviewed by licensed certified public accountants subject to Paragraphs23
(5) and (6) of this Subsection, but may be audited by the legislative auditor pursuant24
to Paragraph (4) of this Subsection. The total compensation, reimbursements, and25
benefits of an agency head or political subdivision head or chief executive officer26
related to the position, including but not limited to travel, housing, unvouchered27
ACT No. 706 SB NO. 386 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
expenses, per diem, and registration fees shall be reported as a supplemental1
report within the financial statement of the local auditee. Any person authorized2
to conduct an audit of a governmental entity pursuant to R.S. 37:77, shall be3
permitted to continue auditing that governmental entity subject to the approval of the4
legislative auditor provided for in Paragraphs (5) and (6) of this Subsection.5
* * *6
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: