2023 Louisiana Laws › Revised Statutes › Title 39 - Public Finance › §39:16.13. Compliance auditing

RS 39:16.13 - Compliance auditing
A. All state agencies shall submit to the commissioner comprehensive data sufficient to comply with the provisions of this Subpart. This data shall be of the type, extent, format, frequency, and timing specified by the commissioner.
B. Internal auditors of state agencies required to have an internal audit function shall report to the commissioner any findings of state agencies, contractors, grantees, vendors, or recipients of state funding that are not in compliance with the requirements of this Subpart.
NOTE: Subsection C eff. until July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See Acts 2023, No. 446.
C. The commissioner shall report agency noncompliance with this Subpart to the Joint Legislative Committee on the Budget on at least a quarterly basis.
NOTE: Subsection C as amended by Acts 2023, No. 446, eff. July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier.
C.(1) The commissioner shall report agency noncompliance with this Subpart to the Joint Legislative Committee on the Budget on at least a quarterly basis.
(2) The commissioner shall report agency noncompliance with this Subpart to the legislative auditor on at least a quarterly basis. The legislative auditor shall request that any reports of noncompliance be added as an agenda item for the next scheduled Legislative Audit Advisory Committee meeting. Upon request by the commissioner or after six months of noncompliance, the legislative auditor shall intervene to compel compliance.
D.(1) The legislative auditor shall perform periodic and unscheduled reviews of state agencies, contractors, grantees, vendors, or recipients of state funds to ensure compliance with this Subpart. The auditor shall report to the commissioner and the Joint Legislative Committee on the Budget any audit finding of noncompliance with the requirements of this Subpart.
NOTE: Subparagraph (D)(2) eff. until July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See Acts 2023, No. 446.
(2) The auditor shall submit to the commissioner for publication on the website, all audits performed as authorized by a state agency contract, expenditure, or incentive expenditure.
NOTE: Subparagraph (D)(2) as amended by Acts 2023, No. 446, eff. July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier.
(2) Repealed by Acts 2023, No. 446, §4, see Act.
E. Any state agency whose internal audit or legislative audit contains findings indicating a violation of the constitution or laws of this state or findings of fraud, waste, and abuse, shall be subject to periodic and unscheduled investigative audits by the internal auditor or the legislative auditor for a probationary period of not less than three years.
Acts 2018, 2nd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2023, No. 446, §§ 3,4, see Act.