Title 24, Legislature and Laws
0 chapters · 284 sections in this title.
La. Rev. Stat. § 24:513.1 Audit of accounts of Department of Revenue; confidentiality of information;
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§513.1. Audit of accounts of Department of Revenue; confidentiality of information; unauthorized disclosure; criminal history information A. The legislative auditor, or any member of his staff designated by him, shall have authority to examine and audit the books and accounts of …
La. Rev. Stat. § 24:513.2 Information system on boards, commissions, and like entities
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§513.2. Information system on boards, commissions, and like entities A. The legislative auditor shall establish and maintain a comprehensive computerized information system on boards, commissions, and like entities. The system shall include those state boards, commissions, and li…
La. Rev. Stat. § 24:513.3 Audit reports; gaming regulator audits; review of gaming facilities
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§513.3. Audit reports; gaming regulator audits; review of gaming facilities A. The legislature hereby recognizes that the legislative auditor is required by generally accepted auditing standards to determine whether gaming industry regulators are effectively performing their over…
La. Rev. Stat. § 24:513.4 Not-for-profit disaster relief or recovery organizations; audit authority
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§513.4. Not-for-profit disaster relief or recovery organizations; audit authority The legislative auditor shall have authority to compile financial statements and to examine, audit, or review the books and accounts of any not-for-profit organization which is created by a public o…
La. Rev. Stat. § 24:513.5 Political subdivisions; reports of outstanding judgments
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§513.5. Political subdivisions; reports of outstanding judgments A. The legislature hereby recognizes that judgments against political subdivisions established by statute should be timely paid; that delays in payment of judgments create burdens to taxpayers through the accrual of…
La. Rev. Stat. § 24:514 Sworn annual financial statements; actuarial valuations; examinations
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§514. Sworn annual financial statements; actuarial valuations; examinations A. The auditees and local auditees referred to in R.S. 24:513 shall furnish to the legislative auditor, annually, sworn annual financial statements. B.(1) The annual sworn financial statements required un…
La. Rev. Stat. § 24:515 Accounts of offices, boards, commissions, agencies, and departments; records of general fixed assets
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§515. Accounts of offices, boards, commissions, agencies, and departments; records of general fixed assets A. All auditees shall designate or provide an office for their secretary, treasurer, or principal finance officer where their books and records must be kept. All accounts of…
La. Rev. Stat. § 24:515.1 Uniform audit reporting
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§515.1. Uniform audit reporting A. The legislature hereby recognizes that the reporting, accounting, and audit system of the district public defenders is fragmented and does not provide a comprehensive picture of certain judicial finances and the costs of operating the indigent d…
La. Rev. Stat. § 24:515.2 Uniform audit reporting for court costs, fines, and fees
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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…
La. Rev. Stat. § 24:516 Reports
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§516. Reports A.(1) The legislative auditor shall file copies of all audit reports released by his office with the governor, the attorney general, and the office investigated. The legislative auditor shall make available via his website copies of all audit reports, whether prepar…
La. Rev. Stat. § 24:516.1 Annual reports filed with the Joint Legislative Committee on the Budget
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§516.1. Annual reports filed with the Joint Legislative Committee on the Budget 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 a…
La. Rev. Stat. § 24:517 Repealed by Acts 1991, No
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§517. Repealed by Acts 1991, No. 610, §2, eff. Dec. 31, 1991.
La. Rev. Stat. § 24:517.1 Reimbursement for local audits
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§517.1. Reimbursement for local audits A. The legislative auditor, except for services provided under R.S. 24:513(A)(4)(a)(iv), shall be reimbursed for actual expenses incurred in connection with any local government audit, audit of any public retirement system enumerated in R.S.…
La. Rev. Stat. § 24:517.2 REPEALED BY ACTS 1991, NO
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§517.2. REPEALED BY ACTS 1991, NO. 610, §2, EFF. DEC. 31, 1991.
La. Rev. Stat. § 24:517.3 Reimbursement for state audits
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§517.3. Reimbursement for state audits A. The legislative auditor shall be reimbursed for actual expenses incurred in connection with any financial and compliance audit or financial and compliance related examination he performs of a state entity's federal programs or of a state …
La. Rev. Stat. § 24:518 Penalties
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§518. Penalties A.(1) Any auditee, local auditee, or public officer, employee, or other person of said auditee: (a) Who neglects, fails or refuses, to furnish the legislative auditor with such papers, accounts, books, documents, films, tapes, and other forms of recordation, inclu…
La. Rev. Stat. § 24:519 Report of remedial actions
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§519. Report of remedial actions A. In any case in which an audit report issued by the legislative auditor, or accepted by the legislative auditor pursuant to R.S. 24:513 cites reportable conditions or includes a management letter or other irregularities, as required by R.S. 24:5…
La. Rev. Stat. § 24:52 Persons to whom applicable; exceptions
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§52. Persons to whom applicable; exceptions Unless the context clearly indicates otherwise, the provisions of this Part shall apply only to persons who are lobbyists as defined in R.S. 24:51. The provisions of this Part shall not apply to an elected official or any designee of an…
La. Rev. Stat. § 24:520 Audit of accounts of legislative auditor
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§520. Audit of accounts of legislative auditor A. The president of the Senate and the speaker of the House of Representatives, jointly, shall annually cause an audit to be made of the accounts of the office of legislative auditor for the fiscal year ending on the preceding June t…
La. Rev. Stat. § 24:521 Actuarial notes
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§521. Actuarial notes A. Every bill, joint resolution, and simple or concurrent resolution introduced in the legislature proposing any change in the law relative to any state, municipal or parochial retirement system, funded in whole or in part out of public funds shall have atta…
La. Rev. Stat. § 24:522 Louisiana Performance Audit Program
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§522. Louisiana Performance Audit Program A. The Louisiana Performance Audit Program is hereby established. This program is created to identify and plan for the state's long-term needs in addition to finding solutions to present fiscal problems. B. For purposes of this program, "…
La. Rev. Stat. § 24:522.1 Performance audit progress reports
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§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 performanc…
La. Rev. Stat. § 24:523 Notification of the legislative auditor and district attorney
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§523. Notification of the legislative auditor and district attorney A. An agency head of an auditee who has actual knowledge of or reasonable cause to believe that there has been a misappropriation of the public funds or assets of his agency shall immediately notify, in writing, …
La. Rev. Stat. § 24:523.1 Notices to be posted
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§523.1. Notices to be posted A. Every auditee shall post and keep posted in conspicuous places upon its premises a notice, prepared by the legislative auditor and located on his website, setting forth information concerning the reporting of the misappropriation, fraud, waste, or …
La. Rev. Stat. § 24:524 Restitution of audit costs
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§524. Restitution of audit costs A. All costs incurred by the legislative auditor to audit, investigate, or report possible fraud, theft, or other misappropriation shall be recoverable by civil suit against the responsible party. The attorney general, at the request of the legisl…
La. Rev. Stat. § 24:525 State child ombudsman; duties
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§525. State child ombudsman; duties A.(1) There shall be a state child ombudsman who shall be appointed by the legislative auditor and shall serve at the pleasure of the legislative auditor at a salary fixed by the legislative auditor. (2) The state child ombudsman appointed by t…
La. Rev. Stat. § 24:53 Registration of lobbyists with the board; compilation of information
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§53. Registration of lobbyists with the board; compilation of information A. Each lobbyist shall register with the board as soon as possible after employment as a lobbyist or after the first action requiring his registration as a lobbyist, whichever occurs first, and in any event…
La. Rev. Stat. § 24:53.1 Foreign adversaries; disclosure
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§53.1. Foreign adversaries; disclosure A. Any person who lobbies on behalf of a foreign adversary as defined in R.S. 24:51 shall, before engaging in lobbying activity in Louisiana on behalf of a foreign adversary, file a disclosure with the board on a form prescribed by the board…
La. Rev. Stat. § 24:53.2 2 Designated foreign corporations; disclosure
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§53.2 Designated foreign corporations; disclosure A. Any person who lobbies on behalf of a foreign corporation or any entity whose headquarters or principal place of business is located in a nation or country identified in 15 CFR Part 791.4, as revised from time to time, shall di…
La. Rev. Stat. § 24:54 Reports and statements under oath
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§54. Reports and statements under oath A.(1) All reports, registrations, notices, and statements required under this Part shall include a certification of accuracy by the person responsible for filing the report, registration, notice, or statement: that the information contained …
La. Rev. Stat. § 24:55 Lobbyist expenditure reports
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§55. Lobbyist expenditure reports A. Each lobbyist registered under the provisions of this Part shall file with the board, in the manner provided in this Section, a report of all expenditures incurred for the purpose of lobbying. B. A report shall be filed monthly. The report for…
La. Rev. Stat. § 24:551 Legislative Audit Advisory Council; membership; officers; vacancies
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§551. Legislative Audit Advisory Council; membership; officers; vacancies A. The Legislative Audit Advisory Council, hereinafter referred to as the "council", is hereby continued. B. The council shall be composed of ten members, five members to be appointed by the speaker of the …
La. Rev. Stat. § 24:552 Advise auditor
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§552. Advise auditor The council shall meet from time to time as it deems necessary. The council shall advise and consult with the legislative auditor with respect to all matters arising out of his functions, duties, and responsibilities to the legislature. The council shall make…
La. Rev. Stat. § 24:553 Duties
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§553. Duties A. The council shall have such powers and duties as are conferred upon it by this Chapter and such other duties as are provided by law or otherwise assigned by the legislature. B. The council shall be responsible for reviewing and approving, with whatever changes it …
La. Rev. Stat. § 24:554 Powers
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§554. Powers A.(1) The council shall have the power and authority to hold hearings, to subpoena witnesses, administer oaths, compel the production of books, documents, records, and papers, public and private, to order the compiling and furnishing to the legislative auditor of the…
La. Rev. Stat. § 24:555 Contempt of council; authority to conduct proceedings
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§555. Contempt of council; authority to conduct proceedings Failure to comply with any order of the council issued in accordance with or under the authority of this Chapter, refusal to testify, or any act of disrespect or of disorderly or contemptuous behavior before the council …
La. Rev. Stat. § 24:556 Punishment for contempt
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§556. Punishment for contempt In addition to the power and authority of the council to punish for contempt as provided in Article III, Section 7 of the Louisiana Constitution, the council shall also have the power and authority to invoke the provisions of R.S. 24:4 through R.S. 2…
La. Rev. Stat. § 24:557 Compensation
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§557. Compensation The members of the council and of its committees shall receive the same per diem and travel allowance in the performance of their duties as is provided for members of the legislature, and the per diem and travel allowance herein authorized and all other necessa…
La. Rev. Stat. § 24:558 Technical and clerical personnel; legislative auditor
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§558. Technical and clerical personnel; legislative auditor To the extent possible, the legislative auditor shall furnish to the council such technical and clerical personnel as may be necessary to enable it to accomplish the purposes of this Chapter. Acts 1978, No. 357, §2.
La. Rev. Stat. § 24:559 Professional personnel
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§559. Professional personnel The council shall have the authority to employ professional personnel to provide review functions and follow-up services on audit reports conducted by the legislative auditor. Follow-up services shall be performed every twelve months. Added by Acts 19…
La. Rev. Stat. § 24:56 Prohibited conduct
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§56. Prohibited conduct A. No fundraising function shall be held during a regular legislative session for or by a legislator unless written notice of the function has been given to the board not less than thirty days prior to the function. If the deadline for the notice falls on …
La. Rev. Stat. § 24:56.1 Fundraising functions
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§56.1. Fundraising functions A. The provisions of R.S. 24:56(A), (B), and (C) shall not apply to a fundraising function conducted by or for a legislator during a session of the legislature called pursuant to Article III, Section 2(B) or (C) of the Constitution of Louisiana or hel…
La. Rev. Stat. § 24:57 Administration
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§57. Administration The board, in performance of its duties under this Part, shall: (1) Register lobbyists and assign lobbyist registration numbers as required by this Part. (2) Issue to each registered lobbyist at the time of initial registration a copy of this Part and any rule…
La. Rev. Stat. § 24:571 RS 24:571
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§571 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. PART III. LOUISIANA TRANSPARENCY PORTAL §571. Definitions (1) "Auditor" means the legislative auditor. (2) "Contract" means an agreement to which a state agency is a party, regar…
La. Rev. Stat. § 24:572 RS 24:572
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§572 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. §572. Auditor; policies; functionality, content, accessibility, and reporting of the website A. The auditor may establish policies subject to the approval of the Legislative Audi…
La. Rev. Stat. § 24:573 RS 24:573
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§573 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. §573. Website; requirements of agencies A. All state agencies are directed to furnish information, reports, aid, services, and assistance as may be requested by the auditor in th…
La. Rev. Stat. § 24:574 RS 24:574
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§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…
La. Rev. Stat. § 24:575 RS 24:575
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§575 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. §575. Budget database A. The auditor, in coordination with the fiscal staff of the House of Representatives and the Senate and the Legislative Fiscal Office, shall ensure that th…
La. Rev. Stat. § 24:576 RS 24:576
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§576 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. §576. Contracts database A.(1) The auditor shall ensure that the website includes a contract database that is electronically searchable by the public. (2) All state agencies shal…
La. Rev. Stat. § 24:577 RS 24:577
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§577 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446. §577. Payroll database A.(1) The auditor shall ensure that the website includes an employment and payroll database that is electronically searchable by the public. (2) All state …