Page 1 of 2
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. 642
BY SENATOR CROWE
AN ACT1
To enact R.S. 24:513(J)(1)(c)(v), relative to the legislative auditor; to provide for audit2
requirements; to provide for additional audit requirements for certain entities in3
certain parishes; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 24:513(J)(1)(c)(v) is hereby enacted 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
* * *10
J.(1) The audits enumerated in Subsection A of this Section shall be11
conducted frequently enough to control and safeguard the assets of the auditee as12
follows:13
* * *14
(c) The financial statements of local auditees, as defined in Paragraph A(3)15
of this Section, shall be audited as follows:16
* * *17
(v)(aa) To provide enhanced additional oversight by the Louisiana18
Legislative Auditor, in any parish having a population of not less than two19
hundred twenty-five thousand and not more than two hundred fifty thousand20
according to the latest federal decennial census, the legislative auditor shall21
establish the criteria for procedures which shall be performed in addition to22
annual reporting requirements required by this Section for entities with23
revenues of fifty thousand dollars or more per fiscal year.24
ACT No. 774 SB NO. 642 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(bb) Any costs incurred by the legislative auditor in establishing the1
criteria for the procedures noted under this Item shall be allocated to the2
individual entities provided for in this Item and paid by these entities to the3
legislative auditor upon receipt of services.4
* * *5
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: