This text of Louisiana § 24:515.2 (Uniform audit reporting for court costs, fines, and fees) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
§515.2. Uniform audit reporting for court costs, fines, and fees
A.The legislature hereby recognizes that the reporting of court costs, fines, and fees
is fragmented and does not provide a comprehensive picture of certain judicial finances and
the costs of operating the judicial system. Therefore, it is the intent of the legislature in the
interest of the public to require the legislative auditor, by generally accepted auditing
standards, to develop a uniform format for audit reports for all local and state auditees that
assess, collect, or receive revenue from pre- or post-adjudication costs, fines, and fees, and
which requires the reporting of certain information that helps to provide a more complete and
accurate understanding of the types of costs, fines, and fees that are assessed, th
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§515.2. Uniform audit reporting for court costs, fines, and fees
A. The legislature hereby recognizes that the reporting of court costs, fines, and fees
is fragmented and does not provide a comprehensive picture of certain judicial finances and
the costs of operating the judicial system. Therefore, it is the intent of the legislature in the
interest of the public to require the legislative auditor, by generally accepted auditing
standards, to develop a uniform format for audit reports for all local and state auditees that
assess, collect, or receive revenue from pre- or post-adjudication costs, fines, and fees, and
which requires the reporting of certain information that helps to provide a more complete and
accurate understanding of the types of costs, fines, and fees that are assessed, the amounts
of the assessments, how the assessed amounts are collected and disbursed, and the cost of
collecting the assessed amounts.
B. In order to fulfill the purposes of this Section, the legislative auditor and the
Louisiana Supreme Court shall require that such uniform audit reports for the auditees
described in Subsection A of this Section include, at a minimum, the amounts of all pre- and
post-adjudication court costs, fines, and fees assessed or imposed; the amounts collected; the
amounts outstanding; the amounts retained; the amounts disbursed; and the amounts received
from disbursements.
C. The legislative auditor, jointly with the Louisiana Supreme Court, shall develop,
supervise, and require the use of uniform, standardized, and consistent terminology for use
in reporting on pre- and post-adjudication court costs, fines, and fees in order to provide for
clarity.
D. Notwithstanding any provision of law to the contrary, local and state auditees
described in Subsection A of this Section shall commence to use the uniform audit reports
developed by the legislative auditor pursuant to the provisions of this Section by the end of
Calendar Year 2020 for such local and state auditees on a calendar year schedule, or Fiscal
Year 2020-2021 for such local and state auditees on a fiscal year schedule. The legislative
auditor, jointly with the Louisiana Supreme Court, shall develop reporting schedules to assist
such local and state auditees with standardized and uniform reporting requirements as
provided for in this Section. Such reporting schedules shall be deposited with the legislative
auditor.
E. The legislative auditor shall review the reporting schedules on an annual basis and
shall revise the reporting schedules, jointly with the Louisiana Supreme Court, as
circumstances deem necessary.