reglab/housing_qa huggingface dataset:
LA Rev Stat § 24:512 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§512. Salary and expenses

RS 512 - Salary and expenses The salary of the legislative auditor shall be fixed by the Legislative Audit Advisory Council and, together with all other expenses and salaries of his office, shall be paid out of funds appropriated by the legislature for that purpose. Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 2008, No. 838, §1, eff. July 1, 2008.
LA Rev Stat § 24:513.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§513.1. Audit of accounts of Department of Revenue; confidentiality of information; unauthorized disclosure; criminal history information

RS 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 the Department of Revenue, and shall have access to all papers, books, records, files, instruments, documents, including tax returns and tax return information, films, tapes, and any other forms of recordation, including but not limited to computers and recording devices, and all software and hardware which hold data, is part of the technical processes leading up to the retention of data, or is part of the security system, which the legislative auditor, in his discretion, deems necessary for the purpose of making the audit, if such disclosure of information is not in contravention of any provision of federal law prohibiting the dissemination thereof.  B. The scope of the examination may include financial accountability, legal compliance, or evaluations of the economy, efficiency, and effectiveness of the Department of Revenue, or any combination of the foregoing.  C. In the performance of the audit and examination of the Department of Revenue, the legislative auditor, or any member of his staff designated by him, may inspect and make copies of any papers, books, records, files, instruments, documents, including tax returns and tax return information, films, tapes, and any other forms of recordation, including but not limited to computers and recording devices of the department. He may call upon the department for assistance and advice, and such assistance and advice shall be given through the assignment of personnel or in such other manner as necessity requires.  D. Any tax information, or copies thereof, furnished by the Department of Revenue to the legislative auditor, or any member of his staff designated by him, shall be considered confidential and privileged by the legislative auditor and members of his staff. Any person divulging such information contrary to the provisions of R.S. 47:1508 shall be punished by imprisonment for not more than two years, or fined not more than ten thousand dollars, or both.  E. The legislative auditor shall perform criminal history records checks of current and prospective employees, designated by the legislative auditor to audit the records of the Department of Revenue, in accordance with the procedures provided in R.S. 15:587.5. Pursuant to this authorization and to implement the requirements of R.S. 15:587.5, the legislative auditor shall establish policies with regard to this matter.  Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 2001, No. 1102, §5; Acts 2018, No. 363, §2, eff. May 20, 2018.
LA Rev Stat § 24:513.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§513.4. Not-for-profit disaster relief or recovery organizations; audit authority

RS 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 official in the state of Louisiana, any political subdivision or agency thereof, any special district or authority, or unit of local government or by any other person for the purpose of accepting donations, charitable contributions, or other funds for disaster relief or recovery and which existence is promoted in any manner by one or more public officials or public entities in the state of Louisiana. The scope of the examinations may include financial accountability, legal compliance and evaluations of the economy, efficiency, and effectiveness of the auditee's programs or any combination of the foregoing. In addition to the authority granted above, the legislative auditor shall have access to and be permitted to examine all papers, books, accounts, records, files, instruments, documents, films, tapes, and any other forms of recordation of such an organization, including but not limited to computers and recording devices, and all software and hardware which hold data, are part of the technical processes leading up to the retention of data, or are part of the security system. For the purposes of this Chapter, any not-for-profit organization which is created by a public official of the state of Louisiana or any political subdivision or agency thereof, any special district or authority, or unit of local government or by any other person for the purpose of accepting donations, charitable contributions, or other funds for disaster relief or recovery and which existence is promoted in any manner by one or more public officials or public entities in the state of Louisiana shall be considered to be a "local auditee". Acts 2005, 1st Ex. Sess., No. 36, §1, eff. Dec. 6, 2005.
LA Rev Stat § 24:515 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§515. Accounts of offices, boards, commissions, agencies, and departments; records of general fixed assets

RS 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 such public funds shall be kept in the form prescribed by the legislative auditor and he shall have the authority to install a system of accounting in any office which he is authorized to examine and audit. Any failure of any auditee to furnish the legislative auditor with any information requested shall be immediately reported to the Legislative Audit Advisory Council which shall take such action as it may deem proper.  B.(1) The head of every auditee subject to examination and audit under the provisions of R.S. 24:513(A) shall maintain records of all land, buildings, improvements other than buildings, equipment, and any other general fixed assets which were purchased or otherwise acquired, and for which such entity is accountable. The records shall include information as to the date of purchase of such property or equipment, the initial cost, the disposition, if any, the purpose of such disposition, and the recipient of the property or equipment disposed of. When ascertaining the exact cost, exact selling price, or any other relevant information on property or equipment obtained prior to January 1, 1980, creates a hardship on the auditee, such agency may provide estimates of the information. The records shall be made available to the legislative auditor or, when the audit is conducted by a certified public accountant, the certified public accountant, at the time of examination and audit of the auditee, or any such time as the legislative auditor or certified public accountant requests the copies of such records be furnished. The records shall not include office supplies. Said records shall be used as one of the criteria in determining the rating which the auditee will be given.  (2) The records required to be maintained by Paragraph (l) hereof for state government shall be prepared on forms and conform to procedures developed and established by the division of administration in accordance with the Administrative Procedure Act.  Acts 1975, No. 744, §1. Amended by Acts 1981, No. 207, §1; Acts 1982, No. 349, §1, eff. June 30, 1983; Acts 1991, No. 610, §1, eff. Dec. 31, 1991.
LA Rev Stat § 24:515.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§515.2. Uniform audit reporting for court costs, fines, and fees

RS 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 system. Therefore, it is the intent of the legislature in the interest of the public to require the legislative auditor, by generally accepted auditing standards, to develop a uniform format for audit reports for all local and state auditees that assess, collect, or receive revenue from pre- or post-adjudication costs, fines, and fees, and which requires the reporting of certain information that helps to provide a more complete and accurate understanding of the types of costs, fines, and fees that are assessed, the amounts of the assessments, how the assessed amounts are collected and disbursed, and the cost of collecting the assessed amounts.  B. In order to fulfill the purposes of this Section, the legislative auditor and the Louisiana Supreme Court shall require that such uniform audit reports for the auditees described in Subsection A of this Section include, at a minimum, the amounts of all pre- and post-adjudication court costs, fines, and fees assessed or imposed; the amounts collected; the amounts outstanding; the amounts retained; the amounts disbursed; and the amounts received from disbursements.  C. The legislative auditor, jointly with the Louisiana Supreme Court, shall develop, supervise, and require the use of uniform, standardized, and consistent terminology for use in reporting on pre- and post-adjudication court costs, fines, and fees in order to provide for clarity.  D. Notwithstanding any provision of law to the contrary, local and state auditees described in Subsection A of this Section shall commence to use the uniform audit reports developed by the legislative auditor pursuant to the provisions of this Section by the end of Calendar Year 2020 for such local and state auditees on a calendar year schedule, or Fiscal Year 2020-2021 for such local and state auditees on a fiscal year schedule. The legislative auditor, jointly with the Louisiana Supreme Court, shall develop reporting schedules to assist such local and state auditees with standardized and uniform reporting requirements as provided for in this Section. Such reporting schedules shall be deposited with the legislative auditor.  E. The legislative auditor shall review the reporting schedules on an annual basis and shall revise the reporting schedules, jointly with the Louisiana Supreme Court, as circumstances deem necessary.  Acts 2020, No. 87, §1.
LA Rev Stat § 24:516 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§516. Reports

RS 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 prepared by his office or accepted by the legislative auditor pursuant to R.S. 24:513(A) and R.S. 46:1064(B). Such copies may be filed electronically; however, the legislative auditor shall make actual paper copies of such reports available to any of these officials upon their request.  (2) All such reports shall call attention to those matters required by governmental auditing standards, including reportable conditions, failure to comply with laws and regulations, and such additional matters that may be included in a management letter. Reports shall make specific recommendations for future avoidance together with management's response. If the report discloses any alleged criminal acts by any public officer or employee, the legislative auditor shall furnish an additional copy of the report to the district attorney of the parish where the offense was committed.  B. Parish governing authorities and the governing authorities of other tax recipient bodies shall notify the legislative auditor, in writing, whenever any sheriff is delinquent in his settlements.  Acts 1975, No. 744, §1. Amended by Acts 1978, No. 112, §1; Acts 1982, No. 117, §1; Acts 1983, No. 93, §2; Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 2001, No. 1102, §5; Acts 2018, No. 274, §1.
LA Rev Stat § 24:516.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§516.1. Annual reports filed with the Joint Legislative Committee on the Budget

RS 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 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. Acts 2014, No. 461, §1, eff. July 1, 2014.
LA Rev Stat § 24:517 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§517. Repealed by Acts 1991, No. 610, §2, eff. Dec. 31, 1991.

RS 517 - Repealed by Acts 1991, No. 610, §2, eff. Dec. 31, 1991.
LA Rev Stat § 24:517.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§517.2. REPEALED BY ACTS 1991, NO. 610, §2, EFF. DEC. 31, 1991.

RS 517.2 - REPEALED BY ACTS 1991, NO. 610, §2, EFF. DEC. 31, 1991.
LA Rev Stat § 24:517.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§517.3. Reimbursement for state audits

RS 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 entity whose revenues consist primarily of self-generated fees and revenues. The legislative auditor shall contract with a licensed certified public accountant for each state audit he does not possess the resources to audit, the cost of said audit to be paid by the legislative auditor to the extent that funds are appropriated by the legislature. Should funds not be made available for the audit, the legislative auditor shall bill the audited state agency and pay the contract auditor.  B to D. Repealed by Acts 1991, No. 610, §2, eff. Dec. 31, 1991. Acts 1987, No. 431, §1, eff. July 9, 1987; Acts 1991, No. 610, §§1 and 2, eff. Dec. 31, 1991.
LA Rev Stat § 24:519 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§519. Report of remedial actions

RS 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. 24:516 to be reported, the head of the auditee to which the audit report pertained shall, within thirty days of receipt of said report, advise the Legislative Audit Advisory Council in writing of any remedial actions taken on the matters cited in the report or remedial action to be taken in the future.  B. When such audit report discloses illegalities or fraud and a copy of said report as provided by law has been sent to the district attorney of proper jurisdiction, the said district attorney shall within thirty days advise the chairman of the council as to action he has taken or proposes to take in connection with the illegality or fraud cited in said audit report. When future action is to be taken by the district attorney, the council shall set a date for receipt of further advice in the matter. When such advice is not forthcoming from the head of the agency audited or from the district attorney, as the case may be, or when it is evident that suitable action has not been taken, the council shall report the matter to the legislature at its next regular session for whatever action the legislature deems advisable under the circumstances.  Acts 1991, No. 610, §1, eff. Dec. 31, 1991.
LA Rev Stat § 24:520 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§520. Audit of accounts of legislative auditor

RS 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 thirtieth. The audit shall be made by a certified public accountant selected by the president of the Senate and the speaker of the House of Representatives, and shall be made in accordance with generally accepted auditing standards.  B. The said audit shall include any and all accounts relating to the operation of said office of legislative auditor. The legislative auditor is hereby required and directed to make available for said audit all books and records of his office which might be needed to accomplish the said audit.  C. The cost of the audit shall be paid out of funds appropriated for the operation of the legislature and may be prorated from funds allocated to the Senate and House of Representatives, respectively, as may be agreed upon by the president of the Senate and the speaker of the House of Representatives.  Acts 1975, No. 744, §1.
LA Rev Stat § 24:523 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§523. Notification of the legislative auditor and district attorney

RS 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, the legislative auditor and the district attorney of the parish in which the agency is domiciled of such misappropriation. "Reasonable cause" shall include information obtained as a result of the filing of a police report, an internal audit finding, or other source indicating such a misappropriation of agency funds or assets has occurred. The district attorney, or other prosecutorial agency, notified of such misappropriation may request audit assistance from the legislative auditor with respect to the misappropriation. B. For the purposes of this Section the terms "agency head" and "his agency" shall have the same meanings as provided in R.S. 42:1102. C. When misappropriation is discovered and reported, the attorney general, at the request of the legislative auditor, shall be authorized to recover misappropriated funds from the responsible party by civil suit. Upon a finding of misappropriation, the attorney general shall also seek restitution from the responsible party of those costs incurred by the legislative auditor to audit, investigate, or report an allegation of misappropriation, and all costs and reasonable attorney fees incurred by the attorney general in the civil suit shall be recoverable from the responsible party. D. For the purposes of this Section, "responsible party" means the person or entity actually responsible for the reported misappropriation. Acts 2001, No. 1101, §1; Acts 2014, No. 692, §1.
LA Rev Stat § 24:523.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§523.1. Notices to be posted

RS 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 abuse of public funds. B. Every auditee shall also post such notices on the website of the auditee. Acts 2014, No. 693, §1.
LA Rev Stat § 24:524 (2021)
2021 Louisiana Laws|Revised Statutes|Title 24 - Legislature and Laws|§524. Restitution of audit costs

RS 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 legislative auditor, may seek recovery on behalf of the legislative auditor of such costs through civil suit against the responsible party. B. The attorney general may also seek recovery from the responsible party of all costs and reasonable attorney fees incurred by the attorney general in a civil suit instituted at the request of the legislative auditor as provided in Subsection A of this Section. C. The attorney general or the local district attorney prosecuting such crimes shall also seek restitution of such costs incurred by the legislative auditor. D. If costs for an audit that were previously reimbursed pursuant to R.S. 24:517.1 or 517.3 are recovered pursuant to this Section, those costs shall be paid to the appropriate public or quasi public entity. E. No person convicted of misappropriation or theft shall have his record expunged until he has made restitution and at least five years have passed since his conviction. F. For purposes of this Section, "responsible party" means the person or entity actually responsible for the misappropriation. Acts 2014, No. 684, §1; Acts 2014, No. 692, §1.