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 10 Engrossed 2018 Second 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.
Proposed law requires the commissioner of administration to take steps necessary to fully implement
the LaGov statewide enterprise resource planning financial system by Oct. 1, 2021.
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 division of administration to prepare
quarterly reports for three fiscal years to the JLCB regarding content changes, website usage, and
disclosure of any agencies that do not provide information required by law.
Proposed law directs all agencies, boards, commissions, departments, and institutions of higher
education 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, debit, and purchase cards and related fees, mandated
interagency payments, contributions to retirement systems and benefits plans, and revenue sharing
and aid to other levels of government, including minimum foundation program transfers.
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 contract database
containing information similar to what is required in present law. 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 prepares on 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 access to 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 furnish information,
reports, aid, services, and assistance to the extent allowed by law, 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 provide access to an
electronic database of annual reports of all entities and activities supported by special treasury funds.
Proposed law requires that the checkbook include access to 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
economic development incentives.
Implementation
Proposed law requires the commissioner of administration to substantially 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)