HLS 20RS-441 ENGROSSED
2020 Regular Session
HOUSE BILL NO. 497
BY REPRESENTATIVE IVEY
LEGISLATIVE AUDITOR: Requires each auditee in state government to provide the
legislative auditor with direct access to data
1 AN ACT
2To enact R.S. 24:513(P), relative to the legislative auditor; to require certain auditees to
3 provide the legislative auditor with direct, electronic access to data; to provide for
4 the payment of costs related thereto; to require the development and approval of a
5 plan relative thereto; to provide for criminal and civil penalties for violations; and
6 to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 24:513(P) is hereby enacted to read as follows:
9 ยง513. Powers and duties of legislative auditor; audit reports as public records;
10 assistance and opinions of attorney general; frequency of audits; subpoena
11 power
12 * * *
13 P.(1) Upon request, either pursuant to a concurrent resolution adopted by the
14 legislature or a written joint request from the speaker of the House of
15 Representatives and the president of the Senate, an auditee of state government shall
16 provide the legislative auditor with direct, electronic access to its data points,
17 including but not limited to those regarding expenditures, revenues, contracts, and
18 financial matters. Nothing in this Subsection shall be construed to require the
19 Department of Revenue to provide electronic access to or disclose information which
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HB NO. 497
1 it is legally obligated by the Internal Revenue Service or by contract to keep
2 confidential.
3 (2) The legislative auditor shall utilize this data to perform and fulfill his
4 constitutional and statutory duties as a fiscal advisor to the legislature and to audit
5 the fiscal records of the state and other entities. However, the legislative auditor
6 shall comply with any and all restrictions imposed by law on any of the data received
7 pursuant to this Subsection that is deemed confidential, privileged, or otherwise
8 restricted, and any reports which use such data shall only be released or published
9 in a manner that maintains any and all such restrictions.
10 (3) The legislative auditor shall develop a plan for the implementation of this
11 Subsection. The plan shall be subject to the review and approval of the Legislative
12 Audit Advisory Council.
13 (4) The legislature shall be responsible for all reasonable and verifiable costs
14 related to establishing the portals or connectivity necessary for auditees to comply
15 with the requirements of Paragraph (1) of this Subsection.
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 497 Engrossed 2020 Regular Session Ivey
Abstract: Requires, upon request by concurrent resolution or written request from the
presiding officers, an auditee of state government to provide the legislative auditor
with direct, electronic access to its data.
Present law provides that the legislative auditor shall have authority to compile financial
statements and to examine, audit, or review the books and accounts of the state treasurer, all
public boards, commissions, agencies, departments, political subdivisions of the state, public
officials and employees, public retirement systems, municipalities, and all other public or
quasi public agencies or bodies, collectively referred to as the "auditee". Provides that the
scope of the examinations may include financial accountability, legal compliance and
evaluations of the economy, efficiency, and effectiveness of the auditee's programs or any
combination of the foregoing. Provides for specific types and frequency of audit
requirements.
Present law further provides that the authority granted to the legislative auditor to examine,
audit, inspect or copy shall extend to all books, accounts, papers, documents, records, files,
instruments, films, tapes, and any other forms of recordation, including but not limited to
computers and recording devices, whether confidential or otherwise; however, the legislative
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HB NO. 497
auditor is required to comply with any and all restrictions imposed by law on documents,
data, or information deemed confidential by law and furnished to the legislative auditor.
Proposed law provides that upon request, either pursuant to a concurrent resolution adopted
by the legislature or a written joint request from the speaker of the House and the president
of the Senate, an auditee of state government shall provide the legislative auditor with direct,
electronic access to its data. Provides that the legislative auditor shall utilize the data to
perform and fulfill his constitutional and statutory duties as a fiscal advisor to the legislature
and to audit the fiscal records of the state and other entities. Requires the auditor to comply
with any and all restrictions imposed by law on any of the data received pursuant to
proposed law that is deemed confidential, privileged, or otherwise restricted, and requires
any reports which use such data to be released or published in a manner that maintains any
and all such restrictions. Proposed law specifies that it shall not be construed to require the
Dept. of Revenue to provide electronic access to or disclose information which it is legally
obligated by the Internal Revenue Service or by contract to keep confidential.
Proposed law further requires the legislative auditor to develop a plan for the implementation
of proposed law and provides that the plan is subject to the review and approval of the
Legislative Audit Advisory Council.
Proposed law provides that the legislature shall be responsible for all reasonable and
verifiable costs related to establishing the portals or connectivity necessary for auditees to
comply with proposed law.
Present law provides that any person who violates present law (R.S. 24:513) shall be fined
not more than $1000 and shall be deemed guilty of malfeasance and gross misconduct in
office, and shall be subject to removal. Present law penalties are applicable to violations of
proposed law.
(Adds R.S. 24:513(P))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on House and
Governmental Affairs to the original bill:
1. Add provision that the legislative auditor's direct access to an auditee's data shall
be upon request, either by concurrent resolution or written request from the
presiding officers.
2. Add that proposed law shall not be construed to require the Dept. of Revenue to
provide electronic access to or disclose certain confidential information.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.