The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Thomas L. Tyler. DIGEST SB 23 Original 2020 Regular Session Peacock Present law provides for the authority of the legislative auditor 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. Present law defines a quasi public agency to any not-for-profit organization that receives or expends any local or state assistance in any fiscal year. Assistance shall include grants, loans, transfers of property, awards, and direct appropriations of state or local public funds. Assistance shall not include guarantees, membership dues, vendor contracts for goods and services related to administrative support for a local or state assistance program, assistance to private or parochial schools except as provided by law, assistance to private colleges and universities, or benefits to individuals. Proposed law retains these provisions and provides that "assistance" includes membership dues paid by or on behalf of a public school to an entity or organization in support of extracurricular student athletic activities involving students from the public school and which exceed 50% of its funding from public schools. Present law includes in the definition of a quasi public agency any organization, either not-for-profit or for profit, which is subject to the open meetings law and derives a portion of its income from payments received from any public agency or body. Proposed law provides that the definition include any organization or entity receiving at least 50% of its income from a public school under the jurisdiction of a public school board to support extracurricular athletic activities involving students from public schools. Present law relative to the open meetings law, provides that "public body" means village, town, and city governing authorities; parish governing authorities; school boards and boards of levee and port commissioners; boards of publicly operated utilities; planning, zoning, and airport commissions; and any other state, parish, municipal, or special district boards, commissions, or authorities, and those of any political subdivision thereof, where such body possesses policy making, advisory, or administrative functions, including any committee or subcommittee of any of these bodies enumerated in current law. Proposed law retains these provisions but further provides that public body include any organization or entity receiving at least 50% income from a public school under the jurisdiction of a public school board to support extracurricular athletic activities involving students from that school. Proposed law requires each entity or organization receiving at least 50% of its income from a public school under the jurisdiction of a public school board to support extracurricular athletic activities involving students from the public school to annually submit a written report to the legislative committees on education detailing the number of students deemed eligible to participate in extracurricular interscholastic athletic activities. Effective August 1, 2020. (Amends R.S. 24:513(A)(1)(b)(iv) and (v); R.S. 42:13(A)(3); adds R.S. 17:176(G))