HLS 182ES-48 REENGROSSED
2018 Second Extraordinary Session
HOUSE BILL NO. 10
BY REPRESENTATIVES BARRAS AND GAROFALO
BUDGETARY PROCEDURES: Establishes the Louisiana Checkbook website to provide
transparency of state fiscal information (Item #32)
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, subject to legislative
16 appropriation, shall take all necessary steps to fully implement the LaGov statewide
17 enterprise resource planning financial system maintained by the office of technology
18 services in the division of administration throughout the executive branch of state
19 government not later than October 1, 2021.
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1 (2) The commissioner of administration shall establish and maintain the
2 Louisiana Checkbook as a website to post reports of state spending as provided in
3 R.S. 39:89.1 et seq. The reports shall include the nature and amount of
4 appropriations for the executive branch of state government contained in the General
5 Appropriation Act and other acts for each budget unit, annual salaries and total
6 compensation of statewide elected officials and cabinet-level positions in the
7 executive branch of state government, and the total number in the table of
8 organization for each budget unit. The commissioner shall maintain on the website
9 a monthly report of spending by each such budget unit. The commissioner of
10 administration shall consult with the Joint Legislative Committee on the Budget in
11 the development of specifications of the database used for the website.
12 (2) The website shall include the following information regarding state
13 contracts:
14 (a) Contract amount.
15 (b) A brief description of the purpose of the contract.
16 (c) The beginning and ending dates of the contract.
17 (d) The name of the contracting agency.
18 (e) The name of the contractor.
19 (f) The city and state of the contractor.
20 * * *
21 SUBPART F. LOUISIANA CHECKBOOK FISCAL TRANSPARENCY WEBSITE
22 §89.1. Louisiana Checkbook; establishment and maintenance
23 A. The commissioner of administration shall establish and maintain a
24 centralized, searchable website, to be called the Louisiana Checkbook, that provides
25 information to the public about state expenditures and state contracts to provide
26 fiscal transparency to the public and allow the public to obtain fiscal information
27 regarding the state. The website shall have an easily identifiable Internet address and
28 a dedicated link that is prominently displayed on the home page of the following:
29 (1) Louisiana.gov.
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1 (2) The division of administration.
2 (3) The office of the governor.
3 (4) The legislature.
4 (5) The legislative auditor.
5 (6) The state treasurer.
6 (7) Each statewide elected official and the Public Service Commission.
7 B. The division of administration shall provide reports to the Joint
8 Legislative Committee on the Budget and the state treasurer regarding the Louisiana
9 Checkbook on a quarterly basis in Fiscal Years 2018-2019 through 2021-2022 and
10 upon request thereafter. The reports shall include but not be limited to the
11 following:
12 (1) The disclosure of any agency that has not provided information required
13 to be posted on the website.
14 (2) Additions, removals, or modifications to the content or format of the
15 website.
16 (3) Information regarding the usage of the website, including the number of
17 visitors to the website in the previous quarter and the number of visitors to the
18 website in the previous twelve months.
19 C. All agencies, boards, commissions, departments, and institutions of higher
20 education of the state are directed to furnish information, reports, aid, services, and
21 assistance as may be requested by the commissioner of administration in the
22 performance of the commissioner's responsibilities as set forth in this Part without
23 any cost or charge.
24 D. The contents of the website shall include features such as visual
25 simplicity, charts and graphs, a mobile and tablet mode, the ability to download data,
26 and the ability to share information on social media.
27 §89.2. Contents of Louisiana Checkbook
28 A. The Louisiana Checkbook shall include an expenditure database that is
29 electronically searchable by the public at no cost and that contains reporting of
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1 expenditures by each budget unit in the executive budget, including institutions of
2 higher education. Information on the Louisiana Checkbook shall be updated at least
3 monthly. The Louisiana Checkbook shall present information in the database in a
4 manner that is intuitive to members of the general public, including graphical
5 representations.
6 (1) The database shall, at a minimum, allow users to:
7 (a) Search and aggregate expenditures by individual and multiple budget
8 units and programs.
9 (b) Search and aggregate payments to individual vendors and governmental
10 entities, including the total amount of state payments issued to individual vendors
11 and governmental entities.
12 (c) Search and aggregate expenditures and payments from multiple fiscal
13 years.
14 (d) Search and aggregate expenditures by category.
15 (e) Download information yielded by a search of the database.
16 (2) The database shall include expenditures by category and shall include:
17 (a) Details of expenses charged to credit, debit, or other purchase cards and
18 related fees to the extent available from the card issuer.
19 (b) Mandated interagency payments, such as fees to the legislative auditor,
20 annual payments to the office of risk management, and contributions to retirement
21 systems and benefits plans.
22 (c) Revenue sharing and aid to other levels of government, including
23 minimum foundation program transfers.
24 (3) Where available, for each expenditure, the database shall include the
25 following information:
26 (a) The name of the entity making the expenditure.
27 (b) The name of the person or entity receiving the payment.
28 (c) The date and the amount of the expenditure.
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1 (d) A standardized descriptive title of the type and purpose of each
2 expenditure.
3 (e) The manner of payment, including check, warrant, credit, debit, or other
4 purchase card.
5 (f) The funding source, including the categorical code and the state fund or
6 account from which the expenditure is accounted.
7 (g) Where applicable, a link to additional information on the contract
8 available through the contracts database.
9 (4) The expenditure database shall not include the following:
10 (a) The addresses or telephone numbers of payees.
11 (b) Tax payment or refund data that include confidential taxpayer
12 information, such as the social security number or federal tax identification number
13 of any individual or business.
14 (c) Payments of state assistance to individual recipients.
15 (d) Protected health information as the term is defined under the federal
16 Health Insurance Portability and Accountability Act of 1996.
17 (e) Information subject to attorney-client privilege.
18 (f) Secure information that would reveal undercover or intelligence
19 operations by law enforcement.
20 (g) Any information that is confidential under state or federal law, rule, or
21 regulation.
22 B.(1) The Louisiana Checkbook shall include a contracts database that is
23 electronically searchable by the public at no cost and that contains the following
24 information for each contract:
25 (a) Contract amount.
26 (b) A brief description of the purpose of the contract.
27 (c) The beginning and ending dates of the contract.
28 (d) The name of the contracting agency.
29 (e) The name of the contractor.
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1 (f) The city and state of the contractor.
2 (2) The database shall, at a minimum, allow users to:
3 (a) Search and aggregate records by agency.
4 (b) Search and aggregate contracts by contractor.
5 (c) Download information yielded by a search of the database.
6 (3) The Louisiana Checkbook shall provide access to, or integrate into, the
7 Louisiana Checkbook information from the reports on contracts required by law
8 including:
9 (a) Information required to be published on the division of administration's
10 website by R.S. 39:1567(B)(3).
11 (b) Copies of the monthly reports submitted to the Joint Legislative
12 Committee on the Budget under R.S. 39:1567(E).
13 (c) The annual report on the progress of the Hudson Initiative required to be
14 made available on the Internet by R.S. 39:2007(E).
15 (d) The annual report on the progress of the Veteran Initiative required to be
16 made available on the Internet by R.S. 39:2177(E).
17 C.(1) The Louisiana Checkbook shall include an employment and salary
18 database that is electronically searchable by the public at no cost and that contains
19 information on all state employees, including the following:
20 (a) The name of the agency.
21 (b) The name of the employee.
22 (c) The job title.
23 (d) The salary of the employee.
24 (e) The total compensation paid to the employee the prior fiscal year,
25 including overtime, stipends, and allowances, but excluding employee benefit
26 payments and nontaxable employee reimbursements.
27 (2) The database shall, at a minimum, allow users to:
28 (a) Search and aggregate records by agency.
29 (b) Search and aggregate salaries by job title.
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1 (c) Download information yielded by a search of the database.
2 (3) The Louisiana Checkbook shall contain information regarding the
3 number of authorized positions and the number of vacant positions for each
4 institution of higher education and each budget unit contained in the General
5 Appropriation Act and the Ancillary Appropriation Act.
6 D.(1) The Louisiana Checkbook shall include a boards and commissions
7 database that is electronically searchable by the public at no cost and that contains
8 the membership information, employee information, and financial and budget
9 information required by R.S. 49:1302 and R.S. 24:513.2.
10 (2) The database shall, at a minimum, allow users to:
11 (a) Search and aggregate records by agency.
12 (b) Search and aggregate expenditures and payments from multiple fiscal
13 years.
14 (c) Search and aggregate expenditures by category.
15 (d) Search and aggregate expenditures by individual and multiple agencies.
16 (e) Download information yielded by a search of the database.
17 (3) The Louisiana Checkbook shall include a link or incorporate the annual
18 reports submitted to the legislature by the legislative auditor on boards, commissions,
19 and like entities under R.S. 24:513.2(E).
20 E.(1) The Louisiana Checkbook shall include access to the state debt
21 database to be established and maintained by the state treasurer. The database shall
22 be electronically searchable by the public at no cost and shall contain information on
23 state debt, including the following:
24 (a) Amounts and categories of state debt, such as pensions, post-employment
25 benefit obligations, and capital construction.
26 (b) Amounts and categories of local debt backed by the full faith and credit
27 of the state.
28 (c) Annual costs of debt service by category and budget unit.
29 (d) Sources of funding for state debt obligations.
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1 (e) The per capita costs of state debt.
2 (f) National and other state comparisons of Louisiana's debt.
3 (g) Information used to determine the state's net state tax supported debt.
4 (2) All agencies, boards, commissions, and departments of the state are
5 directed to furnish information, reports, aid, services, and assistance to the extent
6 allowed by state and federal law and regulations as may be requested by the state
7 treasurer in the performance of the treasurer's responsibilities as set forth in this
8 Subsection without any cost or charge.
9 F.(1) The Louisiana Checkbook shall include access to a dedicated funds
10 database that is electronically searchable by the public at no cost and that contains
11 the electronic database of reports supported by appropriations from dedicated funds
12 required by R.S. 49:308.5(B).
13 (2) The Louisiana Checkbook shall include access to the report on special
14 funds prepared by the state treasurer as required by R.S. 49:308.3(E).
15 G. The Louisiana Checkbook shall include the Louisiana Performance
16 Accountability System, the electronic performance database that tracks performance
17 standards, interim quarterly performance targets, and actual performance information
18 for executive branch departments and agencies required under the Louisiana
19 Government Performance and Accountability Act, R.S. 39:87.1 et seq.
20 H. The Louisiana Checkbook shall include or provide access to the revenue
21 and expenditure data on federal, state, and local fiscal matters maintained by the state
22 Department of Education on its website.
23 I. The Louisiana Checkbook shall include or provide access to the following
24 information related to revenues on which state expenditures are based:
25 (1) The official forecast and the incentive expenditure forecast adopted by
26 the Revenue Estimating Conference.
27 (2) The tax exemption budget prepared by the Louisiana Department of
28 Revenue under R.S. 47:1517.
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1 (3) The Annual Tax Collection Report prepared by the Department of
2 Revenue.
3 (4) Monthly reports provided by the Department of Revenue on net
4 collections and distributions and severance tax collections and distributions.
5 (5) Louisiana Economic Development's website for economic development
6 incentives.
7 J. The commissioner of administration may include other databases or
8 templates and interfaces with new or existing databases and reports to provide
9 additional fiscal transparency to the public.
10 §89.3. Implementation
11 A. The commissioner of administration shall substantially implement the
12 Louisiana Checkbook no later than July 1, 2019.
13 B. Prior to the full implementation of the Louisiana Checkbook, the
14 commissioner of administration shall submit a quarterly report to the state treasurer
15 and the Joint Legislative Committee on the Budget indicating the status of the
16 implementation of the Louisiana Checkbook and the estimated completion dates of
17 components of the Louisiana Checkbook.
18 Section 2. This Act shall become effective upon signature by the governor or, if not
19signed by the governor, upon expiration of the time for bills to become law without signature
20by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
21vetoed by the governor and subsequently approved by the legislature, this Act shall become
22effective 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 10 Reengrossed 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.
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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
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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 salary database. The database shall contain salary and compensation information for all
state employees.
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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.
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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)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Make technical changes.
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