HLS 181ES-10 ORIGINAL
2018 First Extraordinary Session
HOUSE BILL NO. 29
BY REPRESENTATIVE BARRAS
BUDGETARY PROCEDURES: Establishes the Louisiana Checkbook website to provide
transparency of state fiscal information (Item #11)
1 AN ACT
2To amend and reenact R.S. 39:6(C) and to enact Subpart F of Part II of Chapter 1 of Subtitle
3 I of Title 39 of the Louisiana Revised Statutes of 1950, to be comprised of R.S.
4 39:89.1 through 89.3, relative to state expenditure reporting; to provide for the duties
5 of the commissioner; to provide for the establishment and maintenance of the
6 Louisiana Checkbook as a government fiscal transparency website; to provide for the
7 information to be included on the website; to provide for implementation; to provide
8 for an effective date; and to provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 39:6(C) is hereby amended and reenacted and Subpart F of Part II
11of Chapter 1 of Subtitle I of Title 39 of the Louisiana Revised Statutes of 1950, comprised
12of R.S. 39:89.1 through 89.3, is hereby enacted to read as follows:
13 §6. Duties of commissioner
14 * * *
15 C.(1) The commissioner of administration shall establish and maintain the
16 Louisiana Checkbook as a website to post reports of state spending as provided in
17 R.S. 39:89.1 et seq. The reports shall include the nature and amount of
18 appropriations for the executive branch of state government contained in the General
19 Appropriation Act and other acts for each budget unit, annual salaries and total
20 compensation of statewide elected officials and cabinet-level positions in the
Page 1 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 executive branch of state government, and the total number in the table of
2 organization for each budget unit. The commissioner shall maintain on the website
3 a monthly report of spending by each such budget unit. The commissioner of
4 administration shall consult with the Joint Legislative Committee on the Budget in
5 the development of specifications of the database used for the website.
6 (2) The website shall include the following information regarding state
7 contracts:
8 (a) Contract amount.
9 (b) A brief description of the purpose of the contract.
10 (c) The beginning and ending dates of the contract.
11 (d) The name of the contracting agency.
12 (e) The name of the contractor.
13 (f) The city and state of the contractor.
14 * * *
15 SUBPART F. LOUISIANA CHECKBOOK FISCAL TRANSPARENCY WEBSITE
16 §89.1. Louisiana Checkbook; establishment and maintenance
17 A. The commissioner of administration shall establish and maintain a
18 centralized, searchable website, to be called the Louisiana Checkbook, that provides
19 information to the public about state expenditures and state contracts to provide
20 fiscal transparency to the public and allow the public to obtain fiscal information
21 regarding the state. The website shall have an easily identifiable internet address and
22 a dedicated link that is prominently displayed on the home page of the following:
23 (1) Louisiana.gov.
24 (2) The division of administration.
25 (3) The office of the governor.
26 (4) The legislature.
27 (5) The legislative auditor.
28 (6) The state treasurer.
29 (7) Each statewide elected official and the Public Service Commission.
Page 2 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 B. The commissioner of administration shall provide quarterly reports to the
2 Joint Legislative Committee on the Budget and the state treasurer regarding the
3 Louisiana Checkbook. The reports shall include but not be limited to the following:
4 (1) The disclosure of any agency that has not provided information required
5 to be posted on the website.
6 (2) Additions, removals, or modifications to the content or format of the
7 website.
8 (3) Information regarding the usage of the website, including the number of
9 visitors to the website in the previous quarter and the number of visitors to the
10 website in the previous twelve months.
11 C. All agencies, boards, commissions, and departments of the state are
12 directed to furnish information, reports, aid, services, and assistance as may be
13 requested by the commissioner of administration in the performance of the
14 commissioner's responsibilities as set forth in this Part, all without any cost or
15 charge.
16 D. The contents of the website shall include features such as visual
17 simplicity, charts and graphs, a mobile and tablet mode, the ability to download data,
18 and the ability to share information on social media.
19 §89.2. Contents of Louisiana Checkbook
20 A. The Louisiana Checkbook shall include an expenditure database that is
21 electronically searchable by the public at no cost and that contains reporting of
22 expenditures by each budget unit in the executive budget. Information on the
23 Louisiana Checkbook shall be updated at least monthly. The Louisiana Checkbook
24 shall present information in the database in a manner that is intuitive to members of
25 the general public, including graphical representations.
26 (1) The database shall, at a minimum, allow users to:
27 (a) Search and aggregate expenditures by individual and multiple budget
28 units and programs.
Page 3 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 (b) Search and aggregate payments to individual vendors and governmental
2 entities, including the total amount of state funding awarded by all budget units to
3 individual vendors and governmental entities.
4 (c) Search and aggregate expenditures and payments from multiple fiscal
5 years.
6 (d) Search and aggregate expenditures by category.
7 (e) Download information yielded by a search of the database.
8 (2) The database shall include expenditures by category and shall include:
9 (a) Details of expenses charged to credit cards and related fees.
10 (b) Mandated interagency payments, such as fees to the legislative auditor,
11 annual payments to the office of risk management, and contributions to retirement
12 systems and benefits plans.
13 (c) Revenue sharing and aid to other levels of government.
14 (3) Where available, for each expenditure, the database shall include the
15 following information:
16 (a) The name of the entity making the expenditure.
17 (b) The name of the person or entity receiving the payment.
18 (c) The date and the amount of the expenditure.
19 (d) A standardized descriptive title of the type and purpose of each
20 expenditure.
21 (e) The manner of payment, including check, warrant, credit, debit, or other
22 purchase card.
23 (f) The funding source, including the categorical code and the state fund or
24 account the expenditure is accounted from.
25 (g) Where applicable, a link to additional information on the contract
26 available through the contracts database.
27 (4) The expenditure database shall not include the following:
28 (a) The addresses or telephone numbers of payees.
Page 4 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 (b) Tax payment or refund data that include confidential taxpayer
2 information, such as social security number or federal tax identification number of
3 any individual or business.
4 (c) Payments of state assistance to individual recipients.
5 (d) Protected health information as the term is defined under the federal
6 Health Insurance Portability and Accountability Act of 1996.
7 (e) Information subject to attorney-client privilege.
8 (f) Secure information that would reveal undercover or intelligence
9 operations by law enforcement.
10 (g) Any information that is confidential under state or federal law, rule, or
11 regulation.
12 B.(1) The Louisiana Checkbook shall include a contracts database that is
13 electronically searchable by the public at no cost and that contains the following
14 information for each contract:
15 (a) Contract amount.
16 (b) A brief description of the purpose of the contract.
17 (c) The beginning and ending dates of the contract.
18 (d) The name of the contracting agency.
19 (e) The name of the contractor.
20 (f) The city and state of the contractor.
21 (2) The database shall, at a minimum, allow users to:
22 (a) Search and aggregate records by agency.
23 (b) Search and aggregate contracts by contractor.
24 (c) Download information yielded by a search of the database.
25 (3) The Louisiana Checkbook shall provide access to, or integrate into, the
26 Louisiana Checkbook information from the reports on contracts required by law
27 including:
28 (a) Information required to be published on the division of administration's
29 website by R.S. 39:1567(B)(3).
Page 5 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 (b) Copies of the monthly reports submitted to the Joint Legislative
2 Committee on the Budget under R.S. 39:1567(F).
3 (c) The annual report on the progress of the Hudson Initiative required to be
4 made available on the Internet by R.S. 39:2007(E).
5 (d) The annual report on the progress of the Veteran Initiative required to be
6 made available on the Internet by R.S. 39:2177(E).
7 C.(1) The Louisiana Checkbook shall include an employment and salaries
8 database that is electronically searchable by the public at no cost and that contains
9 information on all state employees, including the following:
10 (a) The name of the agency.
11 (b) The name of the employee.
12 (c) The job title.
13 (d) The salary of the employee.
14 (e) The total compensation paid to the employee the prior fiscal year,
15 including overtime.
16 (2) The database shall, at a minimum, allow users to:
17 (a) Search and aggregate records by agency.
18 (b) Search and aggregate salaries by job title.
19 (c) Download information yielded by a search of the database.
20 (3) The Louisiana Checkbook shall contain information regarding the
21 number of authorized positions and the number of vacant positions for each budget
22 unit contained in the General Appropriation Act and the Ancillary Appropriation
23 Act.
24 D.(1) The Louisiana Checkbook shall include a boards and commissions
25 database that is electronically searchable by the public at no cost and that contains
26 the membership information, employee information, and financial and budget
27 information required by R.S. 49:1302 and R.S. 24:513.2.
28 (2) The database shall, at a minimum, allow users to:
29 (a) Search and aggregate records by agency.
Page 6 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 (b) Search and aggregate expenditures and payments from multiple fiscal
2 years.
3 (c) Search and aggregate expenditures by category.
4 (d) Search and aggregate expenditures by individual and multiple agencies.
5 (e) Download information yielded by a search of the database.
6 (3) The Checkbook shall include a link or incorporate the annual reports
7 submitted to the legislature by the legislature auditor on boards, commissions, and
8 like entities under R.S. 24:513.2(E).
9 E.(1) The Louisiana Checkbook shall include a state debt database, to be
10 established and maintained by the state treasurer. The database shall be
11 electronically searchable by the public at no cost and shall contain information on
12 state debt, including the following:
13 (a) Amounts and categories of state debt, such as pensions, post-employment
14 benefit obligations, and capital construction.
15 (b) Amounts and categories of local debt backed by the full faith and credit
16 of the state.
17 (c) Annual costs of debt service by category and budget unit.
18 (d) Sources of funding for state debt obligations.
19 (e) The per capita costs of state debt.
20 (f) National and other state comparisons of Louisiana's debt.
21 (g) Information used to determine the state's net state tax supported debt.
22 (2) All agencies, boards, commissions, and departments of the state are
23 directed to furnish information, reports, aid, services, and assistance as may be
24 requested by the state treasurer in the performance of the treasurer's responsibilities
25 as set forth in this Subsection, all without any cost or charge.
26 F.(1) The Louisiana Checkbook shall include a dedicated funds database that
27 is electronically searchable by the public at no cost and that contains the electronic
28 database of reports supported by appropriations from dedicated funds required by
29 R.S. 49:308.5(B).
Page 7 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 (2) The Louisiana Checkbook shall include access to the report on special
2 funds prepared by the state treasurer as required by R.S. 49:308.3(E).
3 G. The Louisiana Checkbook shall include the Louisiana Performance
4 Accountability System, the electronic performance database that tracks performance
5 standards, interim quarterly performance targets, and actual performance information
6 for executive branch departments and agencies required under the Louisiana
7 Government Performance and Accountability Act, R.S. 39:87.1 et seq.
8 H. The Louisiana Checkbook shall include or provide access to the revenue
9 and expenditure data on federal, state, and local fiscal matters maintained by the state
10 Department of Education on its website.
11 I. The Louisiana Checkbook shall include or provide access to the following
12 information related to revenues on which state expenditures are based:
13 (1) The official forecast and the incentive expenditure forecast adopted by
14 the Revenue Estimating Conference.
15 (2) The Tax Exemption Budget prepared by the Louisiana Department of
16 Revenue under R.S. 47:1517.
17 (3) The Annual Tax Collection Report prepared by the Department of
18 Revenue.
19 (4) Monthly reports provided by the Department of Revenue on net
20 collections and distributions and severance tax collections and distributions.
21 (5) Louisiana Economic Development's website for approved applications
22 and advance notifications for economic development incentives.
23 J. The commissioner of administration may include other databases, or
24 templates and interfaces with existing databases and reports, to provide additional
25 fiscal transparency to the public.
26 §89.3. Implementation
27 A. The commissioner of administration shall fully implement the Louisiana
28 Checkbook no later than July 1, 2019.
Page 8 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
1 B. Prior to the full implementation of the Louisiana Checkbook, the
2 commissioner of administration shall submit a quarterly report to the state treasurer
3 and the Joint Legislative Committee on the Budget indicating the status of the
4 implementation of the Louisiana Checkbook and the estimated completion dates of
5 components of the Louisiana Checkbook.
6 Section 2. This Act shall become effective upon signature by the governor or, if not
7signed by the governor, upon expiration of the time for bills to become law without signature
8by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
9vetoed by the governor and subsequently approved by the legislature, this Act shall become
10effective on the day following such approval.
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 29 Original 2018 First Extraordinary Session Barras
Abstract: Establishes the Louisiana Checkbook as a centralized, searchable website to
provide information, to provide fiscal transparency, and allow the public to obtain
fiscal information regarding the state.
Present law requires the commissioner of administration to establish and maintain a website
to post reports of state spending of the executive branch of state government contained in
the General Appropriation Act and other acts for each budget unit.
Proposed law requires that the expenditure database provide reports of state spending of all
budget units contained in the executive budget.
Proposed law designates the website as the Louisiana Checkbook (checkbook) and requires
the website to be searchable, to have an easily identifiable internet address, and a dedicated
link that is prominently displayed on the home page of certain state government websites.
Proposed law requires that the website include features such as visual simplicity, charts and
graphs, a mobile and tablet mode, and the ability to download data and share information on
social media.
Present law requires the commissioner of administration to consult with the Joint Legislative
Committee on the Budget (JLCB) in the development and specifications of the database to
be used for the website.
Proposed law deletes present law and instead requires the commissioner of administration
to prepare quarterly reports to the JLCB regarding content changes, website usage, and
disclosure of any agencies that do not provide information required by law.
Page 9 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
Proposed law directs all agencies, board, commissions, and departments of the state and its
political subdivisions to furnish information, reports, aid, services, and assistance as the
commissioner of administration requests, all without any cost or charge.
Content
Proposed law requires the checkbook to contain the following types of information:
(1) Expenditure Data
(2) Contracts
(3) State Employment and Salaries
(4) Boards and Commissions
(5) Public Debt and Pensions
(6) Dedicated Funds
(7) Performance Measurements
(8) Education Expenditure Data
(9) Revenues and Credits
Proposed law authorizes the commissioner of administration to include other databases, or
templates and interfaces with existing databases and reports, to provide additional fiscal
transparency.
Expenditure Data
Proposed law requires that the checkbook include an expenditure database that is
electronically searchable and contains expenditures by each budget unit contained in the
executive budget. The database shall allow users to search and aggregate expenditures
across multiple fiscal years by budget unit and program, by individual vendor, and by
expenditure category. Users shall also be able to download information from any database
search.
Proposed law specifies that the database shall include expenditures by category and shall
include details of expenses charged to credit cards and related fees, mandated interagency
payments, contributions to retirement systems and benefits plans, and revenue sharing and
aid to other levels of government.
Proposed law requires certain information for each expenditure where available, including
the name of the entity making the expenditure, the name of the recipient, the type and
purpose, the manner of payment, the source, and, for contracts, a link to information in the
contracts database.
Proposed law specifies that certain information not be included, such as addresses, tax
payment data, payments of state assistance, protected health information, information
subject to attorney-client privilege, information related to undercover or intelligence
operations by law enforcement, and information that is confidential under state or federal
laws, rules, and regulations.
Contract Information
Present law requires the commissioner of administration to maintain a website to post
specified information regarding state contracts, including the contract amount, a description
of the contract, the dates of the contract, the name of the contracting agency, and the name
and location of the contractor.
Proposed law requires that the checkbook include an electronically searchable contracts
database containing information similar to what is required in present law.
Page 10 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
Proposed law requires certain information related to contracts that is required under present
law also be made available on the checkbook including the following:
(a)An annual report of all professional, personal, consulting, social services, and other
contracts over which the office of state procurement has authority, including a report
of all contracts awarded without competitive bidding, and information on contracts
contained in the annual report. (R.S. 39:1357)
(b)A report at the end of each month submitted to the JLCB summarizing each contract
awarded that month over which the office of state procurement has power and
authority.
(c)The annual report the commissioner of administration prepares on the progress of the
Hudson Initiative, including the total number and dollar value of contracts awarded
to small entrepreneurships and the number of contracts that included a good faith
small entrepreneurship subcontracting plan.
(d)The annual report the commissioner of administration on prepares the progress of the
Veteran Initiative, including the total number and dollar value of contracts awarded
to veteran and service-connected disabled veteran-owned small entrepreneurships
and the number of contracts that included a good faith subcontracting plan for such
entrepreneurships.
State Employment and Salaries
Proposed law requires that the checkbook contain an electronically searchable employment
and salaries database. The database shall contain salary and compensation information for
all state employees.
Proposed law requires the database to allow users to search and aggregate records by agency
and job title and to download information yielded by a search of the database.
Proposed law requires that the checkbook contain information regarding the number of
authorized positions and the number of vacant positions for each budget unit contained in
the General Appropriation Act and the Ancillary Appropriation Act.
Boards and Commissions
Present law requires boards, commissions, and like entities to submit certain information
regarding membership, salaries, and financial and budget information to the commissioner
of administration (R.S. 49:1302) and the legislative auditor (R.S. 24:513.2).
Proposed law requires that the checkbook contain an electronically searchable database of
the membership, employee, and financial and budget information that boards, commissions,
and like entities are required to submit to the commissioner of administration and to the
legislative auditor.
Proposed law requires that the checkbook provide access to the annual report that the
legislative auditor is required to submit under present law (R.S. 24:513.2(E)) to the
legislature on financial and personnel information on boards, commissions, and like entities.
Public Debt and Pensions
Proposed law requires that the checkbook contain an electronically searchable state debt
database, to be established and maintained by the state treasurer. The database shall include
information on public debt and pensions, including amounts and categories of state debt,
amounts and categories of local debt backed by the state, costs of debt service, and sources
of funding. Requires all agencies, boards, commissions, and departments of the state to
Page 11 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-10 ORIGINAL
HB NO. 29
furnish information, reports, aid, services, and assistance as may be requested by the
treasurer to comply with proposed law, all without any cost or charge.
Dedicated Funds
Present law (R.S. 49:308.5(B)) requires the commissioner of administration to maintain an
electronic database of annual reports of all entities and activities supported by special
treasury funds.
Proposed law requires that the checkbook include an electronically searchable dedicated
funds database that includes the database required by present law.
Present law (R.S. 49:308.3(E)) requires the state treasurer to submit an annual report to the
JLCB and the legislative fiscal office a report on special treasury funds.
Proposed law requires that the checkbook provide access to the report required under present
law.
Performance Measurements
Proposed law requires that the checkbook include or provide access to the La. Performance
Accountability System, the electronic performance database that tracks performance
standards, interim quarterly performance targets, and actual performance information for
executive branch departments and agencies required under the La. Government Performance
and Accountability Act.
Education Spending
Proposed law requires that the checkbook include or provide access to the revenue and
expenditure data on federal, state, and local fiscal matters maintained by the state Dept. of
Education on its website.
Revenues and Credits
Proposed law requires that the checkbook include or provide access to certain information
related to revenues on which expenditures are based, including the official forecast and the
incentive expenditure forecast adopted by the Revenue Estimating Conference; reports on
tax collection and tax exemptions prepared by the Dept. of Revenue; and the La. Economic
Development's website for approved applications and advance notifications for economic
development incentives.
Implementation
Proposed law requires the commissioner of administration to fully implement the checkbook
no later than July 1, 2019. Requires the commissioner of administration to report to the
state treasurer and the JLCB quarterly on the status of implementation of the checkbook and
the estimated completion dates of its components prior to full implementation.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 39:6(C); Adds R.S. 39:89.1-89.3)
Page 12 of 12
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.