NOTE: §574 eff. if and when a deposit is made into the Louisiana Transparency Fund. See
Acts 2023, No. 446.
§574. Expenditure database
A.
(1)The auditor shall ensure that the website includes an expenditure database that
is electronically searchable by the public and contains reporting of expenditures by each
budget unit in the executive budget.
(2)All state agencies shall provide information to the auditor required by this
Section in the time and manner required by the auditor.
B. The auditor shall ensure that the expenditure database has the following
functionality and ability to:
(1)Search and aggregate expenditures by individual and multiple budget units and
programs.
(2)Search and aggregate payments to individual vendors and governmental entities,
including the total amount of stat
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NOTE: §574 eff. if and when a deposit is made into the Louisiana Transparency Fund. See
Acts 2023, No. 446.
§574. Expenditure database
A.(1) The auditor shall ensure that the website includes an expenditure database that
is electronically searchable by the public and contains reporting of expenditures by each
budget unit in the executive budget.
(2) All state agencies shall provide information to the auditor required by this
Section in the time and manner required by the auditor.
B. The auditor shall ensure that the expenditure database has the following
functionality and ability to:
(1) Search and aggregate expenditures by individual and multiple budget units and
programs.
(2) Search and aggregate payments to individual vendors and governmental entities,
including the total amount of state payments issued to individual vendors and governmental
entities.
(3) Search and aggregate expenditures and payments from multiple fiscal years.
(4) Search and aggregate expenditures by category.
(5) Download information yielded by a search of the database.
C. The expenditure database shall include the following content:
(1) Expenditures by category including:
(a) Details of expenses charged to credit, debit, or other purchase cards and related
fees to the extent available from the card issuer.
(b) Mandated interagency payments, such as fees to the legislative auditor, annual
payments to the office of risk management, and contributions to retirement systems and
benefits plans.
(c) Revenue sharing and aid to other levels of government, including minimum
foundation program transfers.
(2) Where available, for each expenditure, the database shall include the following
information:
(a) The name of the entity making the expenditure.
(b) The name of the person or entity receiving the payment.
(c) The date and the amount of the expenditure.
(d) A standardized descriptive title of the type and purpose of each expenditure.
(e) The manner of payment, including check, warrant, credit, debit, or other
purchase card.
(f) The funding source, including the categorical code and the state fund or account
from which the expenditure is accounted.
(g) Where applicable, a link to additional information on the contract available
through the contracts database.