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 309 Original 2020 Regular Session Garofalo
Abstract: Provides for local government information to be accessible on the Louisiana Fiscal
Transparency Website known as Louisiana Checkbook.
Present law (R.S. 39:16.1 et seq.) requires the commissioner of administration, subject to legislative
appropriation, to establish and maintain the Louisiana Fiscal Transparency Website, a centralized,
searchable website, referred to as "Louisiana Checkbook", that provides information to the public
about data and reports of state expenditures, contracts, incentive expenditures, revenues, and other
financial matters.
Present law applies to each state agency, which is defined as any state office, department, board,
commission, institution, division, officer or other person, or functional group, heretofore existing
or hereafter created, that is authorized to exercise, or that does exercise, any functions of the
government of the state in the executive, legislative, or judicial branch, including higher education
agencies and state retirement systems.
Present law requires the website to include the following searchable databases which include certain
specified information: an expenditure database, a contracts database, a payroll database, a reports
database, a boards and commissions database, a state debt database, an incentives database, and a
dedicated funds database.
Present law requires the website to be presented in a manner that is intuitive to members of the
general public and provides for the following functionality:
(1)Access all related databases and features of the website at no cost to the public or without
the requirement of user registration.
(2)Search and aggregate data by all possible query combinations.
(3)Download and print reports, graphs, charts, tables, or information yielded by a search of the
database.
(4)Provide for appropriate graphical presentation and manipulation.
(5)Access all related databases and features of the website with optimization for desktop and
mobile platforms. (6)Allow for the ability to share information on social media.
Present law prohibits the website from including certain personal information and information that
is confidential pursuant to state or federal law.
Present law requires agencies to furnish information, reports, aid, services, and assistance as may be
requested by the commissioner of administration in the performance of the commissioner's
responsibilities as set forth in present law.
Present law provides that all agencies which are not maintained on the LaGov statewide enterprise
resource planning system shall either elect to join the LaGov statewide enterprise resource planning
system or report the information required in present law to the office of technology services in the
division of administration in the same format and manner as provided in present law. Provides that
all reporting shall be submitted electronically and in the same manner as prescribed for all agencies
in the LaGov statewide enterprise resource planning system. Requires the information on the
website to be updated at least monthly.
Present law requires the internal auditors of agencies required to have an internal audit function to
report to the commissioner any findings of agencies, contractors, grantees, vendors, or recipients of
state funding that are not in compliance with the requirements of present law. Requires the
commissioner to report agency noncompliance with present law to the Joint Legislative Committee
on the Budget on at least a quarterly basis.
Present law requires the legislative auditor to perform periodic and unscheduled reviews of state
agencies, contractors, grantees, vendors, or recipients of state funds to ensure compliance with
present law. Requires the auditor to report to the commissioner and the Joint Legislative Committee
on the Budget any audit finding of noncompliance. Further requires the auditor to submit to the
commissioner for publication on the website all audits performed as authorized by an agency
contract, expenditure, or incentive expenditure.
Present law provides that any state agency whose internal audit or legislative audit contains findings
indicating a violation of the constitution or laws of this state or findings of fraud, waste, and abuse,
shall be subject to periodic and unscheduled investigative audits by the internal auditor or the
legislative auditor for a probationary period of not less than three years.
Proposed law retains present law and additionally applies present law to any office, department,
board, commission, institution, division, officer or other person, or functional group, heretofore
existing or hereafter created, that is authorized to exercise, or that does exercise, any functions of
local government.
Effective Jan. 1, 2021.
(Amends R.S. 39:16.1(2) and (4), 16.2, 16.3(A)(1) and (3) and (D), 16.4(A)(1), (B)(1) and (2), and
(C)(2)(f), 16.5(A)(2), 16.6(A)(2) and (C)(7), 16.7(A)(2), (B), and (C)(10), 16.9(A), (B)(intro. para.),
and (C)(intro. para.), (1), (3), (4), and (5), 16.13(A), (B), and (D), and 16.14)