§ 24:522.1 — Performance audit progress reports

Louisiana § 24:522.1

• Jurisdiction: Louisiana
• Title 24: Legislature and Laws

Text

§522.1. Performance audit progress reports
A. No later than July thirty-first of the second fiscal year following a performance
audit report on an auditee, the auditee shall report to the legislative auditor its progress in
implementing recommendations contained in the performance audit report. The auditee shall
include in its progress report all necessary documentation to support each assertion of
implementation of a recommendation. If an auditee has not fully implemented a
recommendation contained in the performance audit report, the auditee shall include in its
progress report a plan and a timetable for implementation or an explanation why
implementation is not necessary or possible.
B. After review of a progress report, the legislative auditor:
(1) May request additional information or progress reports from the auditee and may
conduct follow-up performance audits, program evaluations, and any other studies the
legislative auditor deems necessary.
(2) Shall notify each member of the Legislative Audit Advisory Council and the
auditee of any issue that in his opinion warrants public discussion at a meeting of the council.
C. The legislative auditor shall compile the information received pursuant to this
Section into a report, together with any recommendations for legislation related thereto, and
shall submit the report to the legislature no later than February fifteenth of each year.
D. The legislative auditor shall make progress reports available to the public in the
same manner as performance audits.

Legislative History

Acts 2023, No. 343, §1, eff. July 1, 2023.