This text of Louisiana § 24:516.1 (Annual reports filed with the Joint Legislative Committee on the Budget) 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.
A. The legislative auditor shall annually file copies of certain audit reports released by his office with the Joint Legislative Committee on the Budget. The legislative auditor shall file copies of audit reports prepared by his office or accepted by the legislative auditor pursuant to R.S. 24:513(A) which have a dollar impact of one hundred fifty thousand dollars or more relative to the following:
(1)Waste or inefficiencies in government.
(2)Missed revenue collections.
(3)Erroneous or improper payments or overpayments by the state, its departments, agencies, boards or commissions, including but not limited to tax credits or rebates, among others.
(5)Failing to meet funding obligations such as pension or health benefit requirements.
(6)Failure to comply with federa
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A. The legislative auditor shall annually file copies of certain audit reports released by his office with the Joint Legislative Committee on the Budget. The legislative auditor shall file copies of audit reports prepared by his office or accepted by the legislative auditor pursuant to R.S. 24:513(A) which have a dollar impact of one hundred fifty thousand dollars or more relative to the following:
(1) Waste or inefficiencies in government.
(2) Missed revenue collections.
(3) Erroneous or improper payments or overpayments by the state, its departments, agencies, boards or commissions, including but not limited to tax credits or rebates, among others.
(4) Theft of money.
(5) Failing to meet funding obligations such as pension or health benefit requirements.
(6) Failure to comply with federal fund or grant requirements.
(7) Failure to comply with state funding requirements, including failure to report as required.
(8) Misappropriation of funds.
(9) Errors in or insufficient support for disaster expenditures.
(10) Accountability of public money associated with various disasters such as the Deepwater Horizon event.
B. In addition, the legislative auditor shall report any case where an auditee fails to take corrective action on an audit finding which has a dollar impact of one hundred fifty thousand dollars or more thereby causing a finding to be reported for two or more consecutive years.
C. Such reports shall be submitted quarterly to the Joint Legislative Committee on the Budget. An annual report shall be compiled by the legislative auditor and submitted and distributed to the committee by February fifteenth each year. Contents of the report may be used in deliberations of the executive budget. The reports may be filed electronically; however, the legislative auditor shall make paper copies of such reports available to any of the members of the Joint Legislative Committee on the Budget upon request.