HLS 15RS-737 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 647
BY REPRESENTATIVE IVEY
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
LEGISLATIVE AUDITOR: Provides relative to the powers of the Legislative Audit
Advisory Council
1 AN ACT
2To amend and reenact R.S. 24:554(B), relative to the Legislative Audit Advisory Council;
3 to provide relative to the powers, duties, and authority of the council; to provide
4 relative to an auditee or local auditee that fails to comply with recommendations or
5 to correct findings contained in an audit report; to require the council to conduct a
6 hearing under certain circumstances; to require the council to direct the treasurer to
7 withhold funds under certain circumstances; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 24:554(B) is hereby amended and reenacted to read as follows:
10 ยง554. Powers
11 * * *
12 B.(1) If the council determines based upon its review and investigation that,
13 without appropriate cause, an auditee has not complied with the recommendations
14 contained in an audit report of such auditee, the council shall forward its
15 determination of noncompliance to the Joint Legislative Committee on the Budget
16 and the appropriate oversight committees of the House of Representatives and the
17 Senate.
18 (2) If the council determines based upon its review and investigation that,
19 without appropriate cause, an auditee or local auditee as defined in R.S. 24:513 has
20 failed for three consecutive years to sufficiently comply with the recommendations
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HB NO. 647
1 or correct the findings contained in an audit report of such auditee or local auditee,
2 the council shall, after notice to and a public hearing with the auditee or local
3 auditee, make a determination that the auditee or local auditee has failed or refused
4 to comply with the provisions of R.S. 24:513 and direct the treasurer to withhold
5 funds in accordance with R.S. 39:72.1.
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)]
HB 647 Original 2015 Regular Session Ivey
Abstract: Provides relative to the powers, duties, and authority of the Legislative Audit
Advisory Council.
Present law (R.S. 24:513) grants the legislative auditor the authority to compile financial
statements and to examine, audit, or review the books and accounts of the state treasurer, all
public boards, commissions, agencies, departments, political subdivisions of the state, public
officials and employees, public retirement systems enumerated in present law (R.S.
11:173(A)), municipalities, and all other public or quasi public agencies or bodies. Provides
that the scope of the examinations may include financial accountability, legal compliance,
and evaluations of the economy, efficiency, and effectiveness of the auditee's programs or
any combination of the foregoing. Provides further that the legislative auditor shall have
access to and be permitted to examine all papers, books, accounts, records, files, instruments,
documents, films, tapes, and any other forms of recordation of all auditees, including but not
limited to computers and recording devices, and all software and hardware which hold data,
is part of the technical processes leading up to the retention of data, or is part of the security
system.
Present law (R.S. 39:72.1) provides that no funds appropriated in the general appropriations
Act, the capital outlay Act, or other appropriation Act, shall be released or provided to any
recipient of an appropriation if, when, and for as long as, the recipient fails or refuses to
comply with the provisions of present law (R.S. 24:513).
Present law creates the Legislative Audit Advisory Council to advise and consult with the
legislative auditor with respect to all matters arising out of his functions, duties, and
responsibilities to the legislature. Provides that the council shall make such
recommendations to the legislative auditor and to the legislature as it deems necessary or
expedient. Provides that the council is responsible for reviewing and approving, with
whatever changes it deems necessary or appropriate, each annual budget for the office of the
legislative auditor prior to submission of such budget to the legislature for funding and that
the council is responsible for fixing the salary of the legislative auditor.
Present law (R.S. 24:554) provides that the council shall have the power and authority to
hold hearings, to subpoena witnesses, administer oaths, compel the production of books,
documents, records, and papers, public and private, to order the compiling and furnishing
to the legislative auditor of the sworn statements and actuarial valuations which are required
by present law (R.S. 24:514), to petition directly, or through a representative authorized by
the council, the courts for writs of mandamus to order the compiling and furnishing of the
sworn statements and actuarial valuations required by present law (R.S. 24:514), and to do
all other things necessary to advise, aid, and assist the legislative auditor in carrying out the
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HB NO. 647
duties and responsibilities of his office. Provides that the council also has the full power and
authority of the legislature inherent in that body and conferred by law to take testimony at
public or private hearings, and upon failure of any person to comply with an order of the
council, to punish for contempt.
Present law provides that if the council determines based upon its review and investigation
that, without appropriate cause, an auditee has not complied with the recommendations
contained in an audit report of such auditee, the council shall forward its determination of
noncompliance to the Joint Legislative Committee on the Budget and the appropriate
oversight committees of the House of Representatives and the Senate.
Proposed law retains present law and additionally provides that if the council determines
based upon its review and investigation that, without appropriate cause, an auditee or local
auditee as defined in present law (R.S. 24:513) has failed for three consecutive years to
sufficiently comply with the recommendations or correct the findings contained in an audit
report of such auditee or local auditee, the council shall, after notice to and a public hearing
with the auditee or local auditee, make a determination that the auditee or local auditee has
failed or refused to comply with the provisions of present law (R.S. 24:513) and direct the
treasurer to withhold funds in accordance with present law (R.S. 39:72.1).
(Amends R.S. 24:554(B))
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