reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:191. Repugnance between codes

RS 24:191 - Repugnance between codes
In case the Code of Practice as enacted in the year 1870, contains any provisions contrary or repugnant to those of the Civil Code as enacted in the year 1870, the latter shall be considered as virtually repealed or thereby amended in that respect.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:201. Creation and functions

RS 24:201 - Creation and functions
The Louisiana State Law Institute, organized under authority of the Board of Supervisors of the Louisiana State University and Agricultural and Mechanical College, domiciled at the Law School of the Louisiana State University, is chartered, created and organized as an official advisory law revision commission, law reform agency and legal research agency of the State of Louisiana.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:203. Plans of membership; compensation of members of council

RS 24:203 - Plans of membership; compensation of members of council
The council and other persons of the Louisiana State Law Institute are empowered to adopt a plan or plans of membership so designed as to encourage and invite the co-operation of all members of the legal profession in the work of the institute. The members of the council shall serve without any compensation for services as such. However, the council may fix and pay reasonable compensation to the director of the institute, and honoraria to members of the council who perform professional service for the institute, authorized by the council or the institute. Such employment or payment shall not be deemed a violation of any criminal law punishing the holding of more than one public office or employment in Louisiana.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:205. Reports; advisory capacity; printing and distribution of reports

RS 24:205 - Reports; advisory capacity; printing and distribution of reports
The Louisiana State Law Institute, in submitting reports to the legislature shall act solely in an advisory capacity. Its reports, studies, and recommended publications shall be public and available as provided by law.
Acts 2015, No. 383, §1, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:206. Distribution of constitutional studies and notes

RS 24:206 - Distribution of constitutional studies and notes
A. The following distribution is authorized of printed sets of materials containing the explanatory statements and notes accompanying the "Project of a Constitution for the State of Louisiana", prepared by the Louisiana State Law Institute pursuant to and in accordance with its mandate in Act No. 52 of 1946:
(1) To the governor and lieutenant governor of the state of Louisiana, one set each;
(2) To the office of the secretary of state, twenty-five sets to be retained by it at all times as a permanent public document;
(3) To each member of the legislature for the year in which the sets become available for distribution, one set each;
(4) To the justices of the Louisiana Supreme Court and the judges of the Louisiana Courts of Appeal, one set each;
(5) To the clerk of the Louisiana Supreme Court, to the clerks of the Louisiana Courts of Appeal, and to the clerks of the District Courts of the state of Louisiana, three sets each for the use of their respective offices;
(6) To the recorder of mortgages for the parish of Orleans, one set for the use of his office;
(7) To the members of the next constitutional convention, one set each;
(8) To the members of the Council of the Louisiana State Law Institute, one set each;
(9) To the Hill Memorial Library of Louisiana State University and Agricultural and Mechanical College, three sets for the use thereof;
(10) To the State Library of Louisiana, the Huey P. Long Memorial Library, and to the Law Library of Louisiana at New Orleans, and to the Law Libraries of Southern University of Louisiana, Tulane University of Louisiana, and Loyola University of the South, three sets each for the use of those libraries;
(11) To the Law Library of Louisiana State University and Agricultural and Mechanical College, fifty sets for the use of the library and for exchange purposes with state libraries of other states, agencies, or other institutions, and with law libraries of other educational institutions in other states.
B. Printed sets of the materials described in Subsection A of this Section may also be distributed to foreign governments or foreign institutions, as well as to other institutions, agencies or organizations within the United States as a means of acknowledging and promoting assistance and full cooperation in the interchange of information regarding current social and legal developments.
Acts 1954, No. 50, §1; Acts 1991, No. 938, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:208. Disposition of remaining sets

RS 24:208 - Disposition of remaining sets
The secretary of state may sell to the general public all sets in excess of the distribution provided in R.S. 24:206 at a reasonable price not to exceed twenty percent advance on the original cost.
Added by Acts 1954, No. 50, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:251. Continuous revision under supervision of Louisiana State Law Institute

RS 24:251 - Continuous revision under supervision of Louisiana State Law Institute
The Louisiana State Law Institute, as the official advisory law revision commission of the State of Louisiana, shall direct and supervise the continuous revision, clarification and co-ordination of the Louisiana Revised Statutes in a manner not inconsistent with the provisions of this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:252. New legislation; incorporation in Revised Statutes; resolution of conflicting acts

RS 24:252 - New legislation; incorporation in Revised Statutes; resolution of conflicting acts
A. At the close of each legislative session the Louisiana State Law Institute shall prepare printer's copy, either for a supplement to the Revised Statutes of 1950, or for a volume to be called "Louisiana Revised Statutes", containing the text of the Louisiana Revised Statutes of 1950 as they may have been amended, and omitting therefrom or noting therein, those sections that have been repealed. There shall also be incorporated therein, in an appropriate place and classification, the text of all the new legislation of a general and public nature, assigning to these laws an appropriate Title, Chapter, and Section number, and indicating the source of the legislative acts from which they are taken.
B. When a conflict between two or more legislative acts affecting the same subject matter in the same provision of law cannot be resolved for the purpose of incorporating the text into the Revised Statutes, the Louisiana State Law Institute shall so notify the secretary of the Senate and the clerk of the House of Representatives prior to preparing the printer's copy. The secretary and the clerk shall certify jointly which of the conflicting legislative acts was enacted last and jointly shall direct the institute to incorporate into the Revised Statutes the text of the provision of law last enacted.
C. The Louisiana State Law Institute shall also prepare and attach to the printer's copy a list, by number and title only, of the local, special, and private acts enacted at that session of the legislature.
Acts 1990, No. 38, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:253. Incorporation of current legislation; procedure

RS 24:253 - Incorporation of current legislation; procedure
In preparing the printer's copy provided for in R.S. 24:252, the Louisiana State Law Institute shall not alter the sense, meaning or effect of any act of the legislature, but it may:
(1) Renumber and rearrange sections or parts of sections;
(2) Transfer sections or divide sections so as to give to distinct subject matters a separate section number, but without changing the meaning;
(3) Insert or change the wording of headnotes;
(4) Change reference numbers to agree with renumbered chapters or sections;
(5) Substitute the proper section or chapter number for the terms "this act", "the preceding section" and the like;
(6) Strike out figures where they are merely a repetition of written words and vice-versa;
(7) Change capitalization for the purpose of uniformity;
(8) Correct manifest typographical and grammatical errors, and
(9) Make any other purely formal or clerical changes in keeping with the purpose of the revision.
The Institute shall omit all titles of acts, all enacting, resolving, and repealing clauses, all appropriation measures, all temporary statutes, all declarations of emergency, and all validity, declaration of policy, and construction clauses, except when the retention thereof is necessary to preserve the full meaning and intent of the law. Whenever any validity, declaration of policy, or construction clause is omitted, proper notation of the omission shall be made.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:253.1. Alphabetical or numerical sequence of laws

RS 24:253.1 - Alphabetical or numerical sequence of laws
A. Whenever a law defines terms, enumerates provisions or items, or otherwise sets forth provisions of law in a numerical or alphabetical listing or sequence, and such provision, as enacted or amended, fails to establish or fails to maintain an existing alphabetical or numerical sequence, the Louisiana State Law Institute, in preparing the printer's copy as provided for by R.S. 24:252, shall rearrange and renumber or redesignate the provisions to the extent necessary to place all of them in consistent order.
B. This requirement is in addition to any other authority granted to the Louisiana State Law Institute in the preparation of printer's copy, particularly by R.S. 24:253.
Added by Acts 1982, No. 130, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:253.2. Submitting copy to the secretary of the Senate and clerk of the House of Representatives

RS 24:253.2 - Submitting copy to the secretary of the Senate and clerk of the House of Representatives
A copy of the printer's copy prepared by the Louisiana State Law Institute for supplement to the Louisiana Revised Statutes of 1950, the Louisiana Code of Civil Procedure, the Louisiana Code of Criminal Procedure, the Civil Code of the State of Louisiana, the Louisiana Code of Evidence, and the Louisiana Constitution of 1974 shall be submitted to the secretary of the Senate and the clerk of the House of Representatives at the time the printer's copy is transmitted to the printer. The copy shall be submitted in segments when it is prepared and transmitted to the printer in segments.
Added by Acts 1982, No. 130, §1. Amended by Acts 1992, No. 376, §5, eff. Jan. 1, 1993.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:254. Filing of copy with Secretary of State; certificate of correctness; printing

RS 24:254 - Filing of copy with Secretary of State; certificate of correctness; printing
The printer's copy for any edition of the Louisiana Revised Statutes, or of any supplement thereto, prepared in the manner provided in R.S. 24:252 and 24:253 shall be delivered to the secretary of state together with the certification of the Institute that each section therein has been compared with the original sections in the official copy of the Louisiana Revised Statutes of 1950, or in the case of sections of acts enacted after the adoption of the Revised Statutes of 1950, with the original provisions of the enrolled acts from which the sections were derived, and that with the exception of the changes of form permitted in R.S. 24:253, the sections in the printer's copy are correct. Upon receipt of the printer's copy, the secretary of state shall order the printing of an edition sufficient in number to supply the demand. When the edition has been printed the secretary of state shall, after making the necessary comparison with the original printer's copy, affix to one copy of the printed edition the Institute's original certificate and file the same for record in his office. All other copies of the same edition may contain a printed facsimile of the Institute's certificate.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:256. Printing and publication of revised statutes; proof of certified edition

RS 24:256 - Printing and publication of revised statutes; proof of certified edition
The secretary of state is authorized to enter into contracts with private publishers for the printing, publication, sale and distribution of any edition or supplement of the Louisiana Revised Statutes prepared by the Institute and certified by it pursuant to the provisions of this Chapter. Those editions so authorized by the Secretary of State and containing the printed facsimile of the Institute's certificate of correctness shall be admissible as prima facie evidence of the laws contained therein.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:501. Speaker of the House of Representatives; speaker pro tempore

RS 24:501 - Speaker of the House of Representatives; speaker pro tempore
The speaker of the House of Representatives and the speaker pro tempore of the House of Representatives shall be elected viva voce from among the membership of the house by the membership of the house in accordance with such rules of the House of Representatives governing the election of the speaker and speaker pro tempore as were in force at the adjournment of the immediately preceding regular session of the legislature.
Added by Acts 1972, No. 325, §1. Amended by Acts 1976, No. 632, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:502. Speaker of the House of Representatives; salary; expenses

RS 24:502 - Speaker of the House of Representatives; salary; expenses
A. The salary of the speaker of the House of Representatives shall be thirty-two thousand dollars per annum, such salary to be payable monthly on his own warrant and drawn on the general fund of the state. This salary shall be compensation to the speaker for service to the House of Representatives, including that rendered during regular and extraordinary sessions of the legislature and during the interim between sessions.
B. In addition to the days for which he is authorized a per diem as provided in R.S. 24:31 or for attendance at meetings of legislative and other committees or commissions during the interim between sessions, the speaker shall be paid the per diem authorized in R.S. 24:31 for each day spent in the state capitol in the conduct of the business of his office, upon filing of a voucher for each such day with the clerk of the House.
Added by Acts 1972, No. 325, §1. Amended by Acts 1980, No. 42, §1, eff. June 5, 1980; Acts 1984, No. 192, §1, eff. June 27, 1984; Acts 1992, No. 520, §1, June 26, 1992; Acts 1993, No. 248, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:503. Expenses

RS 24:503 - Expenses
A. The president of the Senate and the speaker of the House of Representatives shall be entitled to be reimbursed for actual expenses, including but not limited to travel, lodging expenses, and for attendance at meetings, conferences, and appearances in connection with their official duties, in an amount not to exceed ten thousand dollars per annum, to be paid monthly on their own warrants and drawn on the general fund of the state.
B. The president of the Senate and speaker of the House of Representatives shall be entitled to be reimbursed for expenses incurred in maintaining a residence in the capital city, in an amount not to exceed one thousand dollars per month, upon filing an itemized statement of expenses and appropriate invoices or receipts supporting the same with the chief clerical officer of their respective house of the legislature.
Added by Acts 1972, No. 325, §1. Amended by Acts 1975, No. 605, §1, eff. May 10, 1976; Acts 1981, No. 257, §1; Acts 1997, No. 1316, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:504. Speaker pro tempore; assumption of duties of speaker; salary

RS 24:504 - Speaker pro tempore; assumption of duties of speaker; salary
A. The speaker pro tempore of the House of Representatives shall, upon the death of the speaker of the House of Representatives, assume the powers, duties, responsibilities, and emoluments of the speaker of the House until the first regular or special session of the legislature thereafter, at which time a new speaker shall be elected. The speaker pro tempore, in the event of the disability or absence of the speaker of the House of Representatives as certified by the speaker of the House or a majority of the members of the House of Representatives by roll call vote or mail ballot, shall assume the powers, duties, and responsibilities of the speaker until the termination of such disability or absence, and the House of Representatives shall make appropriate financial recompense for such service.
B. The salary of the speaker pro tempore of the House of Representatives shall be twenty-four thousand five hundred dollars per annum. This salary shall be compensation to the speaker pro tempore for service to the House of Representatives, including that rendered during regular and extraordinary sessions of the legislature and during the interim between sessions. The salary provided for in this Section shall be payable in the same manner as provided in R.S. 24:31.1(B). The speaker pro tempore shall be entitled to the per diem and all other allowances provided by law for members of the Legislature of Louisiana.
Added by Acts 1972, No. 325, §1; Acts 1997, No. 1316, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:505. President of the Senate; president pro tempore

RS 24:505 - President of the Senate; president pro tempore
The president of the Senate and the president pro tempore of the Senate shall be elected from among the membership of the Senate by the membership thereof in accordance with the rules of the Senate governing the election of the president and president pro tempore.
Added by Acts 1975, No. 605, §1, eff. May 10, 1976.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:506. President of the Senate; salary; expenses

RS 24:506 - President of the Senate; salary; expenses
A. The salary of the president of the Senate shall be thirty-two thousand dollars per annum, such salary to be payable monthly on his own warrant and drawn on the general fund of the state. This salary shall be compensation to the president for service to the Senate, including that rendered during regular and extraordinary sessions of the legislature and during the interim between sessions.
B. In addition to the days for which he is authorized a per diem as provided in R.S. 24:31 or for attendance at meetings of legislative and other committees or commissions during the interim between sessions, the president shall be paid the per diem authorized in R.S. 24:31 for each day spent in the state capitol in the conduct of the business of his office, upon filing of a voucher for each such day with the secretary of the Senate.
Added by Acts 1975, No. 605, §1, eff. May 10, 1976. Amended by Acts 1980, No. 42, §1, eff. June 5, 1980; Acts 1984, No. 192, §1, eff. June 27, 1984; Acts 1992, No. 520, §1, eff. June 26, 1992; Acts 1993, No. 248, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:507. President pro tempore; assumption of duties of president; salary

RS 24:507 - President pro tempore; assumption of duties of president; salary
A. The president pro tempore of the Senate shall, upon the death of the president of the Senate, assume the powers, duties, responsibilities, and emoluments of the president of the Senate until the first regular or extraordinary session of the legislature thereafter, at which time a new president shall be elected. The president pro tempore, in the event of the disability or absence of the president of the Senate as certified by the president of the Senate or by a majority of the members of the Senate by roll call vote or mail ballot, shall assume the powers, duties, and responsibilities of the president until the termination of such disability or absence, and the Senate shall make appropriate financial recompense for such service.
B. The salary of the president pro tempore of the Senate shall be twenty-four thousand five hundred dollars per annum. This salary shall be compensation to the president pro tempore for service to the Senate, including that rendered during regular and extraordinary sessions of the legislature and during the interim between sessions. The salary provided for in this Section shall be payable in the same manner as provided in R.S. 24:31.1(B). The president pro tempore shall be entitled to the per diem and all other allowances provided by law for members of the Legislature of Louisiana.
Added by Acts 1975, No. 605, §1, eff. May 10, 1976; Acts 1997, No. 1316, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:511. Qualification; term; oath; bond; vacancies; authority to administer oaths and take testimony

RS 24:511 - Qualification; term; oath; bond; vacancies; authority to administer oaths and take testimony
A. The legislative auditor shall be a duly qualified elector and a licensed certified public accountant, and shall serve at the pleasure of the legislature.
B. The legislative auditor shall take an oath of office and give bond with good and solvent surety in the sum of fifty thousand dollars in favor of the president of the Senate and the speaker of the House of Representatives, jointly, and conditioned upon the faithful performance of the duties of his office. This bond shall be filed in the office of the secretary of state within thirty days after the issuance of his commission by the governor.
C. Any vacancy in the office of legislative auditor shall be filled on a temporary basis with the concurrence of the president of the Senate, the speaker of the House of Representatives, and the chairman and vice chairman of the Legislative Audit Advisory Council, or any three of them, until such time as the vacancy is filled by the legislature.
D. The legislative auditor is authorized to administer oaths and take the testimony of those sworn.
E. There shall be a first assistant legislative auditor who shall be appointed by the legislative auditor, subject to Senate confirmation, who shall serve at the pleasure of the legislative auditor at a salary fixed by the legislative auditor. The duties of the first assistant legislative auditor shall be determined and assigned by the legislative auditor. The first assistant legislative auditor shall serve as acting legislative auditor in the absence of the legislative auditor or if a vacancy occurs in the office of legislative auditor until a temporary legislative auditor is appointed or until a new legislative auditor is elected by the legislature.
Acts 1975, No. 744, §1; Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 1999, No. 245, §1, eff. July 1, 1999; Acts 1999, No. 360, §1; Acts 2004, No. 614, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:511.1. Special Recommendation Commission

RS 24:511.1 - Special Recommendation Commission
A. The Special Recommendation Commission is hereby established. The purpose of the commission shall be to submit to the legislature the name of any person or persons whom the commission recommends to permanently fill a vacancy in the office of legislative auditor. It shall be comprised of the following members:
(1) The president and president pro tempore of the Senate.
(2) The speaker and speaker pro tempore of the House of Representatives.
(3) The chairman and vice chairman of the Legislative Audit Advisory Council.
(4) The chairman, or vice chairman if designated to serve by the chairman, of each of the following committees:
(a) Senate and Governmental Affairs Committee.
(b) House and Governmental Affairs Committee.
(c) Senate Finance Committee.
(d) House Appropriations Committee.
(e) Senate Revenue and Fiscal Affairs Committee.
(f) House Ways and Means Committee.
B. The commission shall notify the members of the legislature of a vacancy in the office of legislative auditor within fifteen days after the occurrence of such vacancy.
C. In addition to any other nominees considered by the commission for the office of legislative auditor, the commission shall also consider any nominee submitted to the commission by a member of the legislature.
D. The commission shall submit to the legislature its recommendation to fill the office of legislative auditor not later than the convening of the next legislative session after the occurrence of the vacancy in the office of legislative auditor.
Acts 1999, No. 245, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:512. Salary and expenses

RS 24:512 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:513.1. Audit of accounts of Department of Revenue; confidentiality of information; unauthorized disclosure; criminal history information

RS 24:513.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:513.4. Not-for-profit disaster relief or recovery organizations; audit authority

RS 24:513.4 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:515. Accounts of offices, boards, commissions, agencies, and departments; records of general fixed assets

RS 24:515 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:515.2. Uniform audit reporting for court costs, fines, and fees

RS 24:515.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:516. Reports

RS 24:516 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:516.1. Annual reports filed with the Joint Legislative Committee on the Budget

RS 24:516.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:517.1. Reimbursement for local audits

RS 24:517.1 - 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. 42:698.2(A), or audit of any municipality, public or quasi-public agency performed under the provisions of R.S. 24:513(A)(4). The Legislative Audit Advisory Council may authorize lower rates based on economic hardships to particular local auditees.
B.(1) The reimbursement provided in Subsection A of this Section shall be payable to the legislative auditor by the local government, including municipalities, public and quasi-public agencies, or public retirement system auditees based upon billing procedures established by the legislative auditor. If the auditee has failed to remit payment in full for the audit services rendered within a period of ninety days from the initial billing date, the legislative auditor shall submit written notice to the auditee that payment in full will be withheld from monies accruing to the auditee within thirty days of the notice.
(2) Upon its request, the auditee shall be entitled to a hearing before the Legislative Audit Advisory Council concerning the reimbursement and withholding of said monies. If such hearing is requested and the committee determines that the legislative auditor shall be reimbursed by the auditee, or if no such hearing is requested, and the legislative auditor certifies in writing to the Department of Treasury or any other state agency who is holding monies accruing to the auditee that:
(a) The legislative auditor has provided local services consistent with this Section, and
(b) The auditee has failed to remit payment in full for the audit services rendered within a period of ninety days from the initial billing date, the treasurer or state agency shall, from the monies accruing to the local entity, forward to the legislative auditor all or that portion of those monies necessary to reimburse the legislative auditor for the total amount of audit costs billed.
C through E. Repealed by Acts 1991, No. 610, §2, eff. Dec. 31, 1991.
F.(1) Notwithstanding any provision of law to the contrary, a district public defender office which receives annual funds of less than fifty thousand dollars and is audited by the legislative auditor in accordance with this Chapter shall not be required to reimburse the legislative auditor for expenses incurred in connection with the audit, nor shall the legislative auditor charge a fee in connection with said audit.
(2) A district public defender office exempted by this Subsection from reimbursing the legislative auditor for audit costs shall be exempted from paying the costs of any such audit conducted after January 1, 1990.
Acts 1983, No. 482, §1; Acts 1984, No. 919, §1; Acts 1986, No. 240, §1; Acts 1987, No. 432, §1; Acts 1988, No. 483, §1; Acts 1990, No. 297, §§1 and 2, eff. July 5, 1990; Acts 1991, No. 610, §§1 and 2, eff. Dec. 31, 1991; Acts 2007, No. 307, §4.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:517.3. Reimbursement for state audits

RS 24:517.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:519. Report of remedial actions

RS 24:519 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:520. Audit of accounts of legislative auditor

RS 24:520 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:522.1. Performance audit progress reports

RS 24:522.1 - 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 performance audit report. The auditee shall include in its progress report all necessary documentation to support each assertion of implementation of a recommendation. If an auditee has not fully implemented a recommendation contained in the performance audit report, the auditee shall include in its progress report a plan and a timetable for implementation or an explanation why implementation is not necessary or possible.
B. After review of a progress report, the legislative auditor:
(1) May request additional information or progress reports from the auditee and may conduct follow-up performance audits, program evaluations, and any other studies the legislative auditor deems necessary.
(2) Shall notify each member of the Legislative Audit Advisory Council and the auditee of any issue that in his opinion warrants public discussion at a meeting of the council.
C. The legislative auditor shall compile the information received pursuant to this Section into a report, together with any recommendations for legislation related thereto, and shall submit the report to the legislature no later than February fifteenth of each year.
D. The legislative auditor shall make progress reports available to the public in the same manner as performance audits.
Acts 2023, No. 343, §1, eff. July 1, 2023.