The original instrument and the following digest, which constitutes no part of the legislative instrument, were prepared by Michelle Ridge. DIGEST SB 220 Original 2021 Regular Session Cloud Present law provides relative to the powers, functions, and duties of the legislative auditor. Proposed law requires the legislative auditor to examine, audit, or review local, state, and federal elections that are held pursuant to the La. Election Code. Proposed law allows the auditor to set the scope, frequency, and methodology of the examinations and provides that the auditor may utilize a performance-based or risk-based approach for the examinations of elections. Proposed law provides for the retention of certain records, including records for the conduct or results of a primary or general election, for a period of not less than five years. Proposed law requires the legislative auditor to submit an annual report to the Senate Committee on Senate and Governmental Affairs and the House Committee on House and Governmental Affairs on or before May 1st of each year and to present the report to those committees, meeting separately or jointly, not later than May 31st of each year. Effective August 1, 2021. (Adds R.S. 24:513(D)(7))