GREEN SHEET REDIGEST
HB 497 2020 Regular Session Ivey
LEGISLATIVE AUDITOR: Requires each auditee in state government to provide the
legislative auditor with direct access to data
DIGEST
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
electronic push transfer of 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 or Dept. of Justice 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))
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Prepared by Matt DeVille. 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.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Senate and
Governmental Affairs to the reengrossed bill
1. Exempts the Department of State and the Department of Justice from certain
disclosure requirements.
2. Provides the legislative auditor with electronic push transfer of its data
points, including those regarding expenditures, revenues, contracts and fiscal
matters.
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Prepared by Matt DeVille.