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LouisianaHB 10452026 Regular SessionHouse

LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

Sponsored By: Jeremy LaCombe (Republican)

Became Law

Senate and Governmental AffairsHouse and Governmental Affairs

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New audit thresholds for local entities

Louisiana local entities covered by these rules must get annual full audits at $600,000 in revenue and other sources in one fiscal year. This threshold applies in parishes with more than 20,200 but fewer than 21,000 people, using the latest federal decennial census. Beginning July 1, 2027, and each July 1 afterward, this threshold rises if January’s unadjusted Consumer Price Index increases. The Legislative Auditor applies the same percentage increase, rounded to the nearest dollar, using the federal Bureau of Labor Statistics index. Entities receiving at least $200,000 but less than their applicable audit threshold must get an annual financial review. That review must include an attestation report under the Louisiana Governmental Audit Guide. The Legislative Auditor can require a full audit instead.

Sponsors & Cosponsors

Sponsor

  • Jeremy LaCombe

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 142 • No: 0

Senate vote • 5/18/2026

Rules suspended. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 34 • No: 0

House vote • 4/21/2026

Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 95 • No: 0

House vote • 4/14/2026

Reported with amendments

Yes: 13 • No: 0

Actions Timeline

  1. Becomes Act No. 591 without the Governor's signature.

    6/1/2026House

  2. Effective date: 08/01/2026.

    6/1/2026House

  3. Sent to the Governor for executive approval.

    5/20/2026House

  4. Received from the Senate without amendments.

    5/19/2026House

  5. Enrolled and signed by the Speaker of the House.

    5/19/2026House

  6. Signed by the President of the Senate.

    5/19/2026Senate

  7. Rules suspended. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/18/2026Senate

  8. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/11/2026Senate

  9. Read by title and referred to the Legislative Bureau.

    5/7/2026Senate

  10. Reported favorably.

    5/6/2026Senate

  11. Read second time by title and referred to the Committee on Senate and Governmental Affairs.

    4/22/2026Senate

  12. Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

    4/21/2026House

  13. Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.

    4/21/2026Senate

  14. Scheduled for floor debate on 04/21/2026.

    4/20/2026House

  15. Read by title, amended, ordered engrossed, passed to 3rd reading.

    4/15/2026House

  16. Reported with amendments (13-0).

    4/14/2026House

  17. Read by title, under the rules, referred to the Committee on House and Governmental Affairs.

    3/31/2026House

  18. Read by title. Lies over under the rules.

    3/30/2026House

Bill Text

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