HLS 20RS-362 ENGROSSED
2020 Regular Session
HOUSE BILL NO. 481
BY REPRESENTATIVE MAGEE
CRIMINAL/JUSTICE: Requires the uniform reporting by entities that assess, collect, or
receive revenue from pre- or post-adjudication costs, fines, and fees
1 AN ACT
2To enact R.S. 24:515.2, relative to the legislative auditor; to require the legislative auditor
3 to develop a uniform, standardized format for certain audit reports; to provide
4 relative to the audit reports of local and state auditees that assess, collect, or receive
5 revenue from pre- or post-adjudication costs, fines, and fees; to provide for the duties
6 and authority of the legislative auditor and the Louisiana Supreme Court in this
7 regard; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 24:515.2 is hereby enacted to read as follows:
10 ยง515.2. Uniform audit reporting for court costs, fines, and fees
11 A. The legislature hereby recognizes that the reporting of court costs, fines,
12 and fees is fragmented and does not provide a comprehensive picture of certain
13 judicial finances and the costs of operating the judicial system. Therefore, it is the
14 intent of the legislature in the interest of the public to require the legislative auditor,
15 by generally accepted auditing standards, to develop a uniform format for audit
16 reports for all local and state auditees that assess, collect, or receive revenue from
17 pre- or post-adjudication costs, fines, and fees, and which requires the reporting of
18 certain information that helps to provide a more complete and accurate
19 understanding of the types of costs, fines, and fees that are assessed, the amounts of
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-362 ENGROSSED
HB NO. 481
1 the assessments, how the assessed amounts are collected and disbursed, and the cost
2 of collecting the assessed amounts.
3 B. In order to fulfill the purposes of this Section, the legislative auditor and
4 the Louisiana Supreme Court shall require that such uniform audit reports for the
5 auditees described in Subsection A of this Section include, at a minimum, the
6 amounts of all pre- and post-adjudication court costs, fines, and fees assessed or
7 imposed; the amounts collected; the amounts outstanding; the amounts retained; the
8 amounts disbursed; and the amounts received from disbursements.
9 C. The legislative auditor, jointly with the Louisiana Supreme Court, shall
10 develop, supervise, and require the use of uniform, standardized, and consistent
11 terminology for use in reporting on pre- and post-adjudication court costs, fines, and
12 fees in order to provide for clarity.
13 D. Notwithstanding any provision of law to the contrary, local and state
14 auditees described in Subsection A of this Section shall commence to use the
15 uniform audit reports developed by the legislative auditor pursuant to the provisions
16 of this Section by the end of Calendar Year 2020 for such local and state auditees on
17 a calendar year schedule, or Fiscal Year 2020-2021 for such local and state auditees
18 on a fiscal year schedule. The legislative auditor, jointly with the Louisiana Supreme
19 Court, shall develop reporting schedules to assist such local and state auditees with
20 standardized and uniform reporting requirements as provided for in this Section.
21 Such reporting schedules shall be deposited with the legislative auditor.
22 E. The legislative auditor shall review the reporting schedules on an annual
23 basis and shall revise the reporting schedules, jointly with the Louisiana Supreme
24 Court, as circumstances deem necessary.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-362 ENGROSSED
HB NO. 481
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 481 Engrossed 2020 Regular Session Magee
Abstract: Requires uniform audit reporting by local and state auditees that assess, collect,
or receive revenue from pre- or post-adjudication costs, fines, and fees.
Proposed law requires the legislative auditor, by generally accepted auditing standards, to
develop a uniform format for audit reports for all local and state auditees that assess, collect,
or receive revenue from pre- or post-adjudication costs, fines, and fees, and which requires
the reporting of certain information that helps to provide a more complete and accurate
understanding of the types of costs, fines, and fees that are assessed, the amounts of the
assessments, how the assessed amounts are collected and disbursed, and the cost of
collecting the assessed amounts.
Proposed law provides that the legislative auditor and the La. Supreme Court shall require
that such uniform audit reports for the auditees described in proposed law include, at a
minimum, the amounts of all pre- and post-adjudication court costs, fines, and fees assessed
or imposed; the amounts collected; the amounts outstanding; the amounts retained; the
amounts disbursed; and the amounts received from disbursements.
Proposed law requires the legislative auditor, jointly with the La. Supreme Court, to
develop, supervise, and require the use of uniform, standardized, and consistent terminology
for use in reporting on pre- and post-adjudication court costs, fines, and fees in order to
provide for clarity.
Proposed law requires the local and state auditees to commence to use the uniform audit
reports developed by the legislative auditor pursuant to the provisions of this Section by the
end of Calendar Year 2020 for such local and state auditees on a calendar year schedule, or
Fiscal Year 2020-2021 for such local and state auditees on a fiscal year schedule. Proposed
law further requires the legislative auditor, jointly with the La. Supreme Court, to develop
reporting schedules to assist such local and state auditees with the standardized and uniform
reporting requirements.
Proposed law requires the legislative auditor to review the reporting schedules on an annual
basis and to revise the reporting schedules, jointly with the La. Supreme Court, as
circumstances deem necessary.
(Adds R.S. 24:515.2)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.