The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Hanna Gettys.
DIGEST
SB 409 Original 2024 Regular Session Jackson-Andrews
Present law (C.C.P. Art. 4843) provides that in the City Court of Bogalusa, the City Court of Bunkie,
the City Court of Eunice, the City Court of Marksville, the City Court of Natchitoches, a city court
in New Orleans, the City Court of Opelousas, the City Court of Port Allen, the City Court of Ville
Platte, and the City Court of Winnsboro, the civil jurisdiction is concurrent with the district court
in cases where the amount in dispute, or the value of the property involved, does not exceed $25,000.
Proposed law retains present law and includes the City Court of Bastrop.
Present law (R.S. 24:513) provides that any local auditee that receives $75,000 or less in revenues
and other sources in any one fiscal year shall not be required to have an audit but must file a
certification with the legislative auditor indicating that it received $75,000 or less in funds for the
fiscal year. Monies received from urban or rural development grants shall not be used in fiscal year
computation of revenue amounts requiring an audit.
Present law provides that the auditee shall annually file with the legislative auditor sworn financial
statements as required by present law. However, the legislative auditor, at his discretion, may require
such local auditee to have an audit of its books and accounts.
Proposed law retains present law but increases the amount of revenues received from $75,000 to
$100,000.
Present law provides that any local auditee that receives more than $75,000 in revenues and other
sources in any one fiscal year, but less than $200,000 shall cause to be conducted an annual
compilation of its financial statements, with or without footnotes, in accordance with the La.
Governmental Audit Guide. However, the legislative auditor, at his discretion, may require such
local auditee to have an audit of its books and accounts.
Proposed law retains present law but increases the range amounts of revenue received from $75,000
to $150,000 and from $200,000 to $400,000.
Present law provides that any local auditee that receives $200,000 or more in revenues and other
sources in any one fiscal year, but less than $500,000 shall cause to be conducted an annual review
of its financial statements to be accompanied by an attestation report in accordance with the La.
Governmental Audit Guide. However, the legislative auditor, at his discretion, may require said local
auditee to have an audit of its books and accounts.
Proposed law retains present law but increases the range amounts of revenue received from $200,000
to $400,000 and from $500,000 to $1 million. Present law provides that any local auditee that receives $500,000 or more in revenues and other
sources in any one fiscal year shall be audited annually.
Proposed law retains present law but increases the amount from $500,000 to $1 million.
Effective August 1, 2024.
(Amends C.C.P. Art. 4843(E) and R.S. 24:5139(J)(1)(c)(i)(aa), (c)(ii), (c)(iii), and (c)(iv))