RÉSUMÉ DIGEST
ACT 399 (SB 67) 2017 Regular Session Fannin
Prior law provided for the examination requirements and submission of audits by entities
subject to review by the legislative auditor. Prior law provided for submission to the
legislative auditor of sworn financial statements and filing of engagement agreements by
certain local auditees or quasi-public agencies.
Prior law further provided 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
prior law.
New law prohibits public entities not in compliance with prior law from letting any public
contract that utilizes any state funds, whether received through direct appropriation or
through transfer from another public entity, or whose funding relies upon the full faith and
credit of the state.
New law provides that a public entity subjected to new law may only be released from such
restrictions after the following actions have been performed:
(1)The public entity notifies the Legislative Audit Advisory Council, in writing, of their
compliance.
(2)The Legislative Audit Advisory Council confirms that the public entity is in
compliance.
Effective August 1, 2017.
(Amends R.S. 39:72.1(A); adds R.S. 38:2211.1)