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 Reengrossed 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 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.