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 789 Original 2016 Regular Session Jefferson
Abstract: Requires the legislative auditor to accept audits prepared by private accountants from the
higher education management boards.
Present law provides relative to the authority and functions of the legislative auditor, including his
authority to audit the records and accounts of public and quasi public entities. Authorizes the
legislative auditor, in lieu of examinations of the records and accounts of any office subject to audit
or review, to accept an audit or review report prepared by a licensed certified public accountant if
the audit or report is prepared in accordance with specified standards.
Proposed law retains present law except to also require the auditor to accept audits or review reports
prepared by a licensed certified public accountant who has been approved by the legislative auditor.
(Adds R.S. 24:513(A)(5)(c))