Louisiana 2022 2022 Regular Session

Louisiana House Bill HB465 Comm Sub / Analysis

                    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 465 Original	2022 Regular Session	Zeringue
Abstract: Appropriates funds and provides for ancillary expenses of state government, including
internal service funds, auxiliary accounts, and enterprise funds.
Provides $989,727,795 of interagency transfers, $1,883,923,053 of fees and self-generated revenues,
and $175,338,458 of statutory dedications to provide for the ancillary expenses of state government.
Proposed law provides for the establishment and reestablishment of agency ancillary funds, to be
specifically known as internal service funds, auxiliary accounts, or enterprise funds for certain state
institutions, officials, and agencies.  Requires the appropriated funds, to the extent deposited, unless
otherwise specified, to be used for working capital in the conduct of business enterprises rendering
public, auxiliary, and interagency services.  Requires receipts from the conduct of such businesses
to be deposited to the credit of each ancillary fund for FY 2022-2023.  Requires all funds to be
expended in accordance with public bid laws.
Proposed law requires, except as otherwise provided, any fund equity resulting from prior year
operations be included as a resource of the fund from which it is derived.  Provides that all funds on
deposit with the state treasury at the close of the fiscal year are authorized to be transferred to each
fund as equity for FY 2023-2024.  Further provides that all unexpended cash balances as of June 30,
2023, shall be remitted to the state treasurer on or before Aug. 14, 2023.  Further provides that if not
reestablished in the subsequent year's act, the agency must liquidate all assets and return all advances
no later than Aug. 14, 2023.
Proposed law provides that the program descriptions contained in the Act are not enacted into law
by virtue of their inclusion in the Act.
Proposed law provides that all money from federal, interagency, statutory dedications, or self-
generated revenues of an agency be deemed available for expenditures in the amounts appropriated,
and any increase in such revenues over the amounts appropriated shall only be available for
expenditure by the agency with approval of the division of administration and the Joint Legislative
Committee on the Budget (JLCB).
Proposed law provides that the number of employees approved for each agency may be increased
by the commissioner of administration, subject to JLCB approval, when appropriate documentation
is deemed valid.
Proposed law requires any agency with an appropriation level of $30 million or more to include positions within its table of organization which perform internal auditing services, including the
position of a chief audit executive responsible for adhering to the Institute of Internal Auditors,
International Standards for the Professional Practice of Internal Auditing.
Proposed law directs the commissioner of administration to adjust performance objectives and
indicators contained in the Executive Budget Supporting Document to reflect the funds appropriated
and to report such adjustments to the JLCB by Aug. 15, 2022.
Proposed law provides that the treasurer shall invest excess cash funds, excluding those arising from
working capital advances, with the interest earned being credited to the account.
Proposed law authorizes the commissioner of administration to transfer functions, positions, assets,
and funds between and within departments in conjunction with the continuing assessment  of the
existing staff, assets, contracts, and facilities of each department, agency, program, or budget unit's
information technology resources, and procurement resources, in order to optimize resources and
provide cost savings.  Proposed law does not apply to the Dept. of Culture, Recreation and Tourism,
or any agency contained in Schedule 04, Elected Officials, of the General Appropriation Act.
Effective July 1, 2022.