§ 24:513 — Powers and duties of legislative auditor; audit reports as public records; assistance

Louisiana § 24:513

• Jurisdiction: Louisiana
• Title 24: Legislature and Laws

Text

NOTE: Provisions of this Section, specifically R.S. 24:513(J)(4)(a) and (b), were
included in the Unconstitutional Statutes Biennial Report to the Legislature, dated
March 21, 2024.
§513. Powers and duties of legislative auditor; audit reports as public records; assistance
and opinions of attorney general; frequency of audits; subpoena power
A.(1)(a) Subject to Paragraph (3) of this Subsection, 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
enumerated in R.S. 11:173(A), municipalities, and all other public or quasi public agencies
or bodies, hereinafter collectively referred to as the "auditee". 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.
In addition to the authority granted above, the legislative auditor shall have access to and be
permitted to examine all papers, books, accounts, records, files, instruments, documents,
films, tapes, and any other forms of recordation of all auditees, including but not limited to
computers and recording devices, and all software and hardware which hold data, is part of
the technical processes leading up to the retention of data, or is part of the security system.
This access shall not be prohibited by Paragraph (3) of this Subsection.
(b) For the sole purpose of this Subsection, a quasi public agency or body is defined
as:
(i) An organization, either not-for-profit or for profit, created by the state of
Louisiana or any political subdivision or agency thereof, any special district or authority, or
unit of local government to perform a public purpose.
(ii) An organization, either not-for-profit or for profit, that is a component unit of a
governmental reporting entity, as defined under generally accepted accounting principles.
(iii) An organization, either not-for-profit or for profit, created to perform a public
purpose and having one or more of the following characteristics:
(aa) The governing body is elected by the general public.
(bb) A majority of the governing body is appointed by or authorized to be appointed
by a governmental entity or individual governmental official as a part of his official duties.
(cc) The entity is the recipient of the proceeds of an ad valorem tax or general sales
tax levied specifically for its operations.
(dd) The entity is able to directly issue debt, the interest on which is exempt from
federal taxation.
(ee) The entity can be dissolved unilaterally by a governmental entity and its net
assets assumed without compensation by that governmental entity.
(iv) 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 in R.S. 17:4022, assistance to private colleges and
universities, or benefits to individuals.
(v) 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.
(2) The financial statements of individual state agencies, departments, boards, and
commissions that are included within the annual comprehensive financial report required
pursuant to R.S. 39:80 shall be audited by the legislative auditor but may be audited by a
licensed certified public accountant pursuant to the provisions of this Subsection.
(3) The financial statements of the offices of the independently elected public local
officials, including judges, sheriffs, clerks of court, assessors, and district attorneys, all parish
governing authorities, all political subdivisions created by parish governing authorities or by
law, and all districts, boards, and commissions created by parish governing authorities either
independently or in conjunction with other units of government, school boards, district public
defender offices, municipalities, all political subdivisions created by municipal governing
authorities, and all boards and commissions created by municipalities, either independently
or in conjunction with other units of government, city courts, quasi-public agencies, housing
authorities, mortgage authorities, or other political subdivisions of the state not included
within the annual comprehensive financial reports required pursuant to R.S. 39:80,
hereinafter collectively referred to as "local auditee", shall be audited or reviewed by licensed
certified public accountants subject to Paragraphs (5) and (6) of this Subsection but may be
audited by the legislative auditor pursuant to Paragraph (4) of this Subsection. The total
compensation, reimbursements, and benefits of an agency head or political subdivision head
or chief executive officer related to the position, including but not limited to travel, housing,
unvouchered expenses, per diem, and registration fees, shall be reported as a supplemental
report within the financial statement of the local auditee; however, nongovernmental entities
or not-for-profit entities that receive public funds shall report only the use of public funds for
the expenditures itemized in the supplemental report. Any person authorized to conduct an
audit of a governmental entity pursuant to R.S. 37:77 shall be permitted to continue auditing
that governmental entity subject to the approval of the legislative auditor provided for in
Paragraphs (5) and (6) of this Subsection.
(4)(a) Notwithstanding Paragraph (3) of this Subsection and Subsection B of this
Section, the legislative auditor may audit or investigate a local auditee only in those instances
when:
(i) The local auditee has failed after thirty days written notice from the legislative
auditor to comply with the provisions of this Section relating to timely audits.
(ii) The Legislative Audit Advisory Council and the legislative auditor have
determined that the local auditee is unable to pay for an audit by a licensed certified public
accountant.
(iii) The local auditee exhibits a record of egregious control deficiencies and failures
to comply with laws and regulations.
(iv) The legislative auditor has received complaints of illegal or irregular acts with
respect to the local auditee.
(v) The local auditee, after requesting proposals for audit services, receives less than
three proposals from licensed certified public accountants or the local auditee receives three
or more proposals and the local auditee rejects all proposals for cause, including but not
limited to excessive cost.
(vi) In the opinion of the legislative auditor and the Legislative Audit Advisory
Council the best interest of the state of Louisiana would be served by his audit of the local
auditee.
(b) Any local auditee selected for audit under the provisions of Item (a)(iii) of this
Paragraph shall have the right of appeal to the Legislative Audit Advisory Council.
Furthermore, the legislative auditor shall ensure that under the provisions of Item (a)(iii) of
this Paragraph audit services are not duplicated.
(5)(a)(i) In lieu of examinations of the records and accounts of any office subject to
audit or review by the legislative auditor, the legislative auditor may, at his discretion, accept
an audit or review report prepared by a licensed certified public accountant, provided that
such audit or review is performed in accordance with generally accepted governmental
auditing standards and the Louisiana Governmental Audit Guide, which is to be jointly
published by the legislative auditor and the Society of Louisiana Certified Public
Accountant's Governmental Accounting and Auditing Committee, and further provided that
the legislative auditor has approved the engagement letter in accordance with this Section.
The Louisiana Governmental Audit Guide is a standard for audits and reviews of auditees
within Louisiana and shall be produced by the society and the legislative auditor, with input
from the Louisiana Municipal Association, the Louisiana Police Jury Association, the
Louisiana School Board Association, and any other interested parties. Such audits shall be
completed within six months of the close of the entity's fiscal year. Reviews shall be
conducted in accordance with the authoritative pronouncements issued by the American
Institute of Certified Public Accountants and guidance provided in the Louisiana
Governmental Audit Guide. For the limited purpose of providing the audits and reviews as
provided in this Subsection, the certified public accountant shall have the access and
assistance privileges afforded the legislative auditor in Subsections E and I of this Section.
However, the certified public accountant shall comply with any and all restrictions imposed
by law on documents, data, or information deemed confidential by law and furnished to the
certified public accountant during the course of the audit or review.
(ii) At any time after a disaster or emergency is declared under the provisions of R.S.
29:724(B)(1) which prevents an entity from completing its report within the period
prescribed in Item (i) of this Subparagraph, the entity may ask the legislative auditor in
writing for an extension of time to complete the report. The legislative auditor may approve
the request at his discretion, subject to the approval of the Legislative Audit Advisory
Council.
(b) It is the intent of the legislature that small audit firms and audit firms owned and
controlled by socially and economically disadvantaged individuals shall have the maximum
practicable opportunity to participate in contracts awarded to fulfill the requirements of this
Section.
(6) The legislative auditor shall have the authority to prescribe the terms and
conditions of any such audit or review conducted by a licensed certified public accountant
and shall be authorized to approve said terms and conditions prior to its commencement and
to require the office subject to audit to present said terms and conditions to him for approval.
It is the joint responsibility of the office subject to audit or review and the certified public
accountant to submit the engagement agreement to the legislative auditor for approval prior
to the commencement of the audit. The legislative auditor shall also have access to the
working papers of the accountant during the examination and subsequent to its termination.
(7) In order to fulfill the requirements imposed upon any public or quasi-public
agency or body or political subdivision of the state by the provisions of this Subsection, any
such body shall have the authority to contract for such professional services, without public
bid, as are reasonably necessary.
(8) The legislative auditor shall make available, including by posting on its website,
a list of best practices in preparation for an audit of public funds. Best practices may include:
(a) Written policies and procedures in place addressing all financial and business
functions, including but not limited to budgeting, purchasing, disbursements, receipts,
payroll, personnel, contracting, travel and expense reimbursements, ethics, debt service,
disaster recovery, and credit, debit, or fuel cards, as applicable.
(b) Balance sheet and budget-to-actual comparisons for general fund and enterprise
fund operations prepared and presented by the executive branch of the auditee to the
legislative branch or governing body of the auditee at each scheduled meeting of the
governing body.
(c) Bank reconciliations completed for all bank accounts within one month of each
bank statement being available.
(d) Subsidiary ledgers reconciled to the general ledger at least quarterly.
(e) Bank deposits reconciled to the underlying receipts or equivalent documentation
prior to deposit.
(f) Each credit card purchase supported by original receipts and including a
description of its public purpose. Prior to payment, credit card statements reconciled to the
supporting original receipt, approved by the signature of the elected official or employee who
does not have access to the related credit card, and dated.
(g) Travel and expense reimbursements made in accordance with officially adopted
per diem rates, or supported by an original receipt and include a description of the public
purpose.
(h) Contractual payments made in accordance with the terms of the related written
contract, as applicable.
(i) Compliance with annual training requirements under the Code of Governmental
Ethics, if applicable to the local auditee, documented and maintained.
(j) A physical inventory of all fixed and movable property items conducted annually
and reconciled to the recorded detailed listings of fixed and movable property.
(9) The legislative auditor shall have the sole authority to compile financial
statements and to examine, audit, or review the books and accounts of any nonstate entity,
including any local government entity or quasi-public entity, that receives funding for the
construction of a new project through the Capital Outlay Act pursuant to R.S. 39:112(E)(4).
Failure of a nonstate entity, including any local government entity or quasi-public entity, to
comply with the provisions of R.S. 39:112(E)(4) shall result in an audit finding of
noncompliance pursuant to this Section and for the purposes of R.S. 39:72.1.
B.(1) The accounts and records of each sheriff, in his function as ex officio tax
collector, shall be audited in accordance with the provisions of this Section not less than once
every year. Upon request, the tax collector shall provide the legislative auditor with a sworn
statement of the amounts of cash on hand and taxes collected for the current year, with an
itemized statement of all taxes assessed and uncollected. The statement shall indicate the
reason for his failure to collect. Parish governing authorities and the governing authorities
of other tax recipient bodies shall notify the legislative auditor, in writing, whenever any
sheriff is delinquent in his settlements. All clerks of court and other public officers shall
furnish certified copies of any documents or papers in their possession to the legislative
auditor whenever he shall request the same, and these certified copies shall be furnished
without charge.
(2) Any other local auditee or vendor that collects and distributes ad valorem taxes
on behalf of a taxing authority shall have its tax collection and distribution fund audited
annually and distribute a copy of the audit report to the legislative auditor and each taxing
authority for which it collects taxes. The audit report shall include a sworn statement of the
gross amount of taxes to be collected, any deductions made from the tax rolls, the amount
of taxes collected, and the taxes distributed to the taxing authorities. The statement shall
detail any taxes on hand at the end of the reporting period, the amounts of such balance
belonging to the taxing authorities, the amounts of collections related to current tax
collections, the amounts relating to prior year taxes, the amounts of any interest and penalties
collected and disbursed, the extent to which the prior year tax collections relate to collection
and audit efforts, and the reason, if any, for failure to collect. The statement shall include
other disclosures as may be determined necessary by the legislative auditor. For fiscal
periods beginning after December 31, 2010, the audit report required by this Paragraph shall
be completed within six months of the close of the local auditee's or vendor's fiscal year.
(3) Any other local auditee or vendor that collects and distributes taxes other than
ad valorem taxes on behalf of other taxing authorities shall have its annual financial
statement audited and shall distribute a copy of the audit report to the legislative auditor and
each taxing authority for which it collects taxes. The audit report shall have a footnote
disclosure including total collections and a schedule of distribution by taxing authority. The
statement shall include other disclosures as may be determined necessary by the legislative
auditor. For fiscal periods beginning after December 31, 2010, the audit report required by
this Paragraph shall be completed within six months of the close of the local auditee's or
vendor's fiscal year.
C.(1) The legislative auditor shall have authority to evaluate on a continuing basis
all aspects of any state, municipal, or parochial retirement system, funded in whole or in part
out of public funds, as to its actuarial soundness. The legislative auditor shall make periodic
detailed reports, both to the legislature and the governor, specifically setting forth his
findings as to the actuarial soundness of such retirement systems. At least every five years,
the reports produced by the legislative auditor shall include comparative summaries of each
system's reported actuarial assumptions and funded ratio and the findings of the legislative
auditor as to the appropriateness of each system's assumptions. In conducting such
evaluations or any audit pursuant to R.S. 11:2260(A)(9)(b), the legislative auditor shall have
complete access to all books, records, documents, and accounts of said retirement system and
any participating employer thereof.
(2) This provision shall in no way be deemed to preclude the authority of any
retirement system funded in whole or in part out of public funds to hire an actuary. However,
any actuary employed by the legislature or legislative auditor shall be prohibited from serving
as, or employing or contracting with any other actuary who is serving as, an actuary for any
public retirement system within the state of Louisiana, with respect to such public retirement
system, unless such service, employment, or contract is approved by the Legislative Audit
Advisory Council as being in the best interest of the state of Louisiana.
D. In addition, the legislative auditor shall perform the following duties and
functions:
(1) He shall, not later than the first day of each regular session of the legislature,
prepare and submit to the governor and to the legislature his report on the financial
statements of the state of Louisiana, together with such comments on internal control
structure and compliance with laws and regulations that are appropriate. Supplemental
statements shall be submitted at such other times as may be necessary to show probable
changes.
(2)(a) He shall provide actuarial notes on proposed legislation as required by R.S.
24:521, and to provide for such function and related functions, he shall employ such
personnel as necessary, including a legislative actuary.
(b) He shall fix the salary and establish the duties and functions of the legislative
actuary and other such personnel.
(3)(a) He shall employ personnel as may be necessary to perform the duties and
functions imposed herein, and may employ professional and technical personnel as may be
necessary in the unclassified service, subject to the other provisions of this Section.
(b) He may perform criminal history records checks of current and prospective
employees, designated by the legislative auditor to audit the records of an agency listed in
R.S. 15:587.5, who have access to federal tax information.
(4)(a) He shall conduct performance audits, program evaluations, and other studies
as are needed to enable the legislature and its committees to evaluate the efficiency,
effectiveness, and operation of state programs and activities.
(b) The legislative auditor shall review the cost recovery budget request forms
completed for each budget unit in the executive branch of state government as provided in
R.S. 39:32 at least once every four years to determine if the fees are adequate to cover the
costs associated with the service. The legislative auditor shall report his findings to the Joint
Legislative Committee on the Budget.
(5) Notwithstanding any other provisions of law to the contrary, including R.S.
6:103(F), when the commissioner of financial institutions, or an authorized employee
thereof, has informed the legislative auditor pursuant to R.S. 6:103(B)(6) of a failure by a
financial institution to furnish adequate security for public funds deposited with it when such
security is required by law, regulation, or by contract, the legislative auditor is authorized to
notify a "state depositing authority," as defined in R.S. 49:319, or a "local depositing
authority," as defined in R.S. 39:1211, of such failure. A copy of the notice shall be
forwarded by the legislative auditor to the financial institution which is the subject of such
notice.
(6) He shall establish and provide for an electronic mail notification system to notify
subscribers of changes to the list of auditees not in compliance with this Part.
(7) He shall appoint a state child ombudsman to serve the functions provided in R.S.
24:525, subject to legislative appropriation, and employ personnel as may be necessary for
the state child ombudsman to perform the duties and functions imposed upon him.
(8) He shall establish and maintain the Louisiana Transparency Portal in the manner
provided by Part III of this Chapter as a centralized, searchable website, referred to as the
"Louisiana Transparency Portal", that shall serve as an interactive portal for the public to
access fiscal information, including data and reports of state expenditures, contracts,
incentive expenditures, revenues, and other financial matters. For the purposes of this
Paragraph, the datasets provided to the legislative auditor pursuant to R.S. 39:16.2 meet the
information requirements for the portal for the state agencies that are included in the LaGov
statewide enterprise resource planning system; however, the legislative auditor, with the
approval of the Legislative Audit Advisory Council, may require the production of additional
information.
E. In the performance of his duties as herein stated, the legislative auditor, or any
member of his staff designated by him, shall have the power to inspect and to make copies
of any books, records, instruments, documents, files, films, tapes, and other forms of
recordation, including but not limited to computer and recording devices, of the auditee. He
may call upon the auditee and any of its officials and staff for assistance and advice, and such
assistance shall be given through the assignment of personnel or in such other manner as
necessity requires.
F.(1) The legislative auditor shall have authority to compile financial statements and
to examine, audit, or review the books and accounts of all private water supply systems. The
scope of the examinations may include financial accountability, legal compliance and
evaluations of the economy, efficiency, and effectiveness of the private water supply systems
or any combination of the foregoing. In addition to the authority granted above, the
legislative auditor shall have access to and be permitted to examine all papers, books,
accounts, records, files, instruments, documents, films, tapes, and any other forms of
recordation of all private water supply systems, including but not limited to computers and
recording devices, and all software and hardware which hold data, are part of the technical
processes leading up to the retention of data, or are part of the security system.
(2) For the purpose of this Subsection, "private water supply system" means any
private water system which receives local or state assistance in any fiscal year and does not
have audited financial statements prepared by licensed certified public accountants.
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, or benefits to individuals.
(3) The financial statements of a private water supply system shall be audited or
reviewed by licensed certified public accountants subject to Paragraphs (A)(5) and (6) of this
Section, but may be audited by the legislative auditor pursuant to Paragraph (A)(4) of this
Section. Any person authorized to conduct an audit of a governmental entity pursuant to R.S.
37:77 shall be permitted to audit the private water supply system subject to the approval of
the legislative auditor provided for in Paragraphs (A)(5) and (6) of this Section.
(4) State or local assistance and other funds and expenditures of private water supply
systems shall be audited.
G.(1) The audit reports issued by the legislative auditor or accepted by the legislative
auditor pursuant to this Section or R.S. 46:1064(B), shall be subject to the laws providing
for inspection of public records and shall be available in the office of the legislative auditor
three days after the date of issuance of the reports as provided by R.S. 44:6. However, this
Subsection shall not apply to any documents, data, or information furnished the legislative
auditor which are deemed confidential by law.
(2)(a) An application to a court of competent jurisdiction for a temporary restraining
order, preliminary injunction, or permanent injunction barring the release of an audit report,
as described in this Subsection, shall be assigned for hearing by the court not less than two
nor more than ten days after service of the petition for a temporary restraining order,
preliminary injunction, or permanent injunction. Any order granting or denying the relief
prayed for shall be rendered by the court within forty-eight hours following the conclusion
of the hearing.
(b) If an aggrieved party seeks an appeal, the appeal shall be filed in the appropriate
appellate court not later than the seventh day after the judgment is rendered and shall be tried
on the original records and by preference over all other cases. The appellate court shall
render its decision within ten days after submission.
H.(1) All auditees and their officials and staff are hereby directed to assist the
legislative auditor in his work and to furnish such information, reports, aid, services, and
assistance as may be requested, all without any cost or charge. It shall be the duty of the
attorney general and the local district attorney to give assistance to the legislative auditor.
The attorney general shall render his opinion in writing on any subject requested by the
legislative auditor.
(2)(a) Each auditee shall designate an individual who shall be responsible for filing
annual financial reports with the legislative auditor and shall notify the legislative auditor of
the name and address of the person so designated.
(b) A governmental entity that provides funding to a quasi public agency or body
shall notify each such quasi public agency or body of the requirements of this Paragraph.
I. The authority granted to the legislative auditor in this Section 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 shall comply with any and all restrictions imposed by law on documents,
data, or information deemed confidential by law and furnished to the legislative auditor.
J.(1) The audits enumerated in Subsection A of this Section shall be conducted
frequently enough to control and safeguard the assets of the auditee as follows:
(a)(i) The financial statements of the state of Louisiana shall be audited annually.
The financial statements of individual state agencies, departments, boards, and commissions
shall be audited at least once every two years, to include the transactions of both years.
However, the financial statements of individual state agencies, departments, boards, and
commissions that compose a material part of the state's financial statements, as determined
by the legislative auditor, shall be subjected to audit tests annually.
(ii) However, at the discretion of the legislative auditor, the audit provisions of
Subparagraph (c) of this Paragraph as they pertain to audit frequency and level of assurance
required, may apply to an individual state agency, department, board, or commission.
(b) The accounts and financial statements of parish tax collectors shall be audited
annually.
(c) The financial statements of local auditees as defined in Paragraph (A)(3) of this
Section shall be audited as follows:
(i)(aa) Any local auditee that receives seventy-five thousand dollars 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 seventy-five
thousand dollars 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. The auditee shall annually file with the legislative auditor sworn financial
statements as required by R.S. 24:514. However, the legislative auditor, at his discretion,
may require such local auditee to have an audit of its books and accounts.
(bb) However, any volunteer fire department that receives seventy-five thousand
dollars or less in funds in any one fiscal year shall not be required to have an audit but shall
file a certification with the legislative auditor signed by the president of the volunteer fire
department indicating that the department received seventy-five thousand dollars or less for
the fiscal year and shall annually file with the legislative auditor sworn financial statements
as required by R.S. 24:514. The legislative auditor, at his discretion, may require any such
volunteer fire department to have an audit of its books and accounts.
(cc) However, a justice of the peace or constable of a justice of the peace court shall
not be required to have an audit, but must file a certification with the legislative auditor
indicating the amount of funds related to his official duties that he received for the fiscal
year. Also he shall annually file with the legislative auditor sworn financial statements. The
legislative auditor, at his discretion, may require a justice of the peace or constable to have
an audit of his books. If a justice of the peace or constable of a justice of the peace court
receives from his official duties in excess of two hundred thousand dollars in revenues and
other sources in any one fiscal year, the requirements of Item (ii) of this Subparagraph shall
be applicable to such justice of the peace or constable.
(ii) Notwithstanding the provisions of R.S. 24:514, any local auditee that receives
more than seventy-five thousand dollars in revenues and other sources in any one fiscal year,
but less than two hundred thousand dollars, shall cause to be conducted an annual
compilation of its financial statements, with or without footnotes, in accordance with the
Louisiana Governmental Audit Guide. However, the legislative auditor, at his discretion,
may require such local auditee to have an audit of its books and accounts.
(iii) Any local auditee that receives two hundred thousand dollars or more in
revenues and other sources in any one fiscal year, but less than five hundred thousand dollars,
shall cause to be conducted an annual review of its financial statements to be accompanied
by an attestation report in accordance with the Louisiana Governmental Audit Guide.
However, the legislative auditor, at his discretion, may require said local auditee to have an
audit of its books and accounts.
(iv) Any local auditee that receives five hundred thousand dollars or more in
revenues and other sources in any one fiscal year shall be audited annually.
(v) Repealed by Acts 2022, No. 369, §4, eff. June 10, 2022.
(d) The provisions of Subparagraph (1)(c) of this Subsection shall apply to the state
or local assistance received and/or expended by a quasi public agency or body when such
funds are not commingled with other funds of the quasi public agency or body. However,
if the state or local assistance received and/or expended by a quasi public agency or body is
commingled with other funds of the quasi public agency or body then such state or local
assistance and other funds of the quasi public agency or body shall be audited pursuant to
Subparagraph (1)(c) of this Subsection.
(2) The provisions of this Section shall be deemed minimum audit requirements and
nothing within this Section shall prohibit a political subdivision from providing for more
frequent audits, subject to the approval of the engagement agreement by the legislative
auditor.
(3) Notwithstanding the provisions of Subparagraph (1)(d) of this Subsection, any
auditee described in Item (A)(1)(b)(v) of this Section shall be audited in accordance with
Subitem (1)(c)(i)(aa) of this Subsection when it has received seventy-five thousand or less
in public funds in any one fiscal year. Any such auditee shall be audited in accordance with
Item (1)(c)(ii) of this Subsection when it has received more than seventy-five thousand
dollars in public funds in any one fiscal year. Any such auditee shall be audited in
accordance with Item (1)(c)(iii) of this Subsection when it has received three hundred fifty
thousand or more in public funds in any one fiscal year. Any such auditee shall be audited
in accordance with Item (1)(c)(iv) of this Subsection when it has received three million five
hundred thousand dollars or more in public funds.
(4)(a) Notwithstanding any provision of this Section to the contrary, any entity which
establishes scholastic rules which are the basis for the State Board of Elementary and
Secondary Education's policy required by R.S. 17:176 to be adhered to by all high schools
under the board's jurisdiction shall not be required to be audited by the legislative auditor but
shall file an audit with the legislative auditor and the Legislative Audit Advisory Council
which has been prepared by an auditing firm which has been approved by the legislative
auditor. Such entity shall submit such audit to the legislative auditor and the Legislative
Audit Advisory Council.
(b) The Legislative Audit Advisory Council may order an audit by the legislative
auditor upon a finding of cause by the council.
K. Whoever violates the provisions of this Section shall be fined not more than one
thousand dollars and shall be deemed guilty of malfeasance and gross misconduct in office,
and shall be subject to removal.
L. Notwithstanding the provisions of Subsection B of this Section or of any other
provision of law to the contrary, a sheriff and ex-officio tax collector shall have the option
of having the annual and biennial audits of his office as provided in Subparagraphs (J)(1)(b)
and (c) of this Section conducted either by the legislative auditor or by a private certified
public accountant pursuant to the provisions of this Section.
M.(1) In the performance of his duties the legislative auditor, or any member of his
staff designated by him, may compel the production of public and private books, documents,
records, papers, films, tapes, and electronic data processing media. For such purpose the
legislative auditor and the chairman of the Legislative Audit Advisory Council may jointly
issue a subpoena for the production of documentary evidence to compel the production of
any books, documents, records, papers, films, tapes, and electronic data processing media
regarding any transaction involving a governmental entity. The subpoena may be served by
registered or certified mail, return receipt requested, to the addressee's business address, or
by representatives appointed by the legislative auditor, or shall be directed for service to the
sheriff of the parish where the addressee resides or is found.
(2) If a person refuses to obey a subpoena issued under any Section of this Part, a
judicial district court, upon joint application by the legislative auditor and the chairman of
the Legislative Audit Advisory Council, may issue to the person an order requiring him to
appear before the court to show cause why he should not be held in contempt for refusal to
obey the subpoena. Failure to obey a subpoena may be punished as a contempt of court.
N. Notwithstanding any other provision of law, the legislative auditor may issue,
receive or accept, and maintain audit reports electronically.
O. Notwithstanding any provision of law to the contrary, the legislative auditor shall
annually review, calculate, and certify, using the grand recapitulation of the assessment roll
provided to the legislative auditor by the Louisiana Tax Commission, the amount due to each
public retirement system as provided by law. The legislative auditor shall submit to each
sheriff or other official responsible for tax collection a report setting forth the certified
remittance due from each tax recipient body to each public retirement system.
P.(1) Upon request, either pursuant to a concurrent resolution adopted by the
legislature or a written joint request from the speaker of the House of Representatives and
the president of the Senate, an auditee of state government shall provide the legislative
auditor with electronic access to a synchronized copy of the data points as they exist in the
auditee's system, including those regarding expenditures, revenues, contracts, and financial
matters.
(2) The legislative auditor shall utilize this 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. However, the legislative auditor shall comply with any
and all restrictions imposed by law on any of the data received pursuant to this Subsection
that is deemed confidential, privileged, or otherwise restricted, and any reports which use
such data shall be released or published only in a manner that maintains any and all such
restrictions.
(3) The legislative auditor shall develop a plan for the implementation of this
Subsection. The plan shall be subject to the review and approval of the Legislative Audit
Advisory Council.
(4) Any costs related to establishing the portals or connectivity necessary for auditees
to comply with the requirements of Paragraph (1) of this Subsection shall be subject to the
approval of the speaker of the House of Representatives and the president of the Senate.
(5) The provisions of this Subsection shall not apply to the Department of Justice.
(6) The provisions of this Subsection shall not apply to the Department of State.
(7) Nothing in this Subsection shall be construed to require an auditee to provide
electronic access to a synchronized copy of data, records, or other information if such data,
records, or other information is protected by an attorney-client privilege or if disclosure of
such data, records, or other information is prohibited by federal law, rule, or regulation or
contractual obligation.
(8) Nothing in this Subsection shall be construed to limit the legislative auditor's
access to documents and data in any form authorized by this Section or the requirements
imposed upon auditees to produce documents and data requested by the legislative auditor
in any form authorized by this Section.

Legislative History

Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 1992, No. 585, §1; Acts 1993, No. 183, §1; Acts 1995, No. 467, §1, eff. Jan. 1, 1996; Acts 1995, No. 686, §1, eff. June 21, 1995; Acts 1995, No. 877, §1, eff. Jan. 1, 1996; Acts 2001, No. 646, §1; Acts 2001, No. 1102, §5; Acts 2003, No. 1170, §1; Acts 2004, No. 508, §1; Acts 2004, No. 548, §1; Acts 2004, No. 635, §1; Acts 2005, 1 st Ex. Sess., No. 36, §1, eff. Dec. 6, 2005; Acts 2006, No. 629, §1; Acts 2007, No. 51, §2, eff. June 18, 2007; Acts 2007, No. 307, §4; Acts 2008, No. 838, §1, eff. July 1, 2008; Acts 2010, No. 711, §1; Acts 2010, No. 1045, §1; Acts 2011, No. 290, §1; Acts 2012, No. 218, §2; Acts 2012, No. 811, §7, eff. July 1, 2012; Acts 2014, No. 467, §2; Acts 2014, No. 706, §1; Acts 2014, No. 774, §1; Acts 2015, No. 375, §1; Acts 2015, No. 462, §1; Acts 2016, No. 460, §1; Acts 2016, No. 641, §1; Acts 2018, No. 363, §2, eff. May 20, 2018; Acts 2018, No. 470, §1, eff. May 23, 2018; Acts 2018, No. 530, §1, eff. May 23, 2018; Acts 2018, No. 531, §1; Acts 2019, No. 440, §1, eff. June 22, 2019; Acts 2020, No. 274, §1; Acts 2022, No. 369, §§1, 4, eff. June 10, 2022; Acts 2023, No. 325, §1, eff. July 1, 2023; Acts 2023, No. 446, §1, eff. July 1, 2023; Acts 2024, No. 323, §1.