Crowe (SB 642) Act No. 774
Prior law required the financial statements of all local auditees to be audited annually by the
legislative auditor.
New law provides for additional procedures, established by the legislative auditor, to be
performed in addition to the annual audit to be performed on entities with revenues of
$50,000 or more per fiscal year in any parish having a population of not less than 225,000
and not more than 250,000 according to the latest federal decennial census.
New law requires audited entities to pay the cost of the legislative auditor's services.
Effective August 1, 2014.
(Adds R.S. 24:513(J)(1)(c)(v))