HLS 16RS-1237 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 789
BY REPRESENTATIVE JEFFERSON
LEGISLATIVE AUDITOR: Provides that the legislative auditor shall accept audits of
public postsecondary education management boards prepared by licensed certified
public accountants
1 AN ACT
2To enact R.S. 24:513(A)(5)(c), relative to the audits of public postsecondary education
3 management boards; to require the legislative auditor to accept audits prepared by
4 private accountants from such boards; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 24:513(A)(5)(c) is hereby enacted to read as follows:
7 ยง513. Powers and duties of legislative auditor; audit reports as public records;
8 assistance and opinions of attorney general; frequency of audits; subpoena
9 power
10 A.
11 * * *
12 (5)
13 * * *
14 (c) The legislative auditor shall accept audits or review reports of a public
15 postsecondary education management board prepared by a licensed certified public
16 accountant who has been approved by the legislative auditor in accordance with this
17 Paragraph in lieu of audits performed by the legislative auditor or his staff.
18 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-1237 ORIGINAL
HB NO. 789
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.