reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:523. Notification of the legislative auditor and district attorney

RS 24:523 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:523.1. Notices to be posted

RS 24:523.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:524. Restitution of audit costs

RS 24:524 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:551. Legislative Audit Advisory Council; membership; officers; vacancies

RS 24:551 - 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 House of Representatives from the membership of the House of Representatives and five members to be appointed by the president of the Senate from the membership of the Senate. Appointments to the council shall be made within ninety days after the convening of the regular session of the legislature in each year in which the members of the legislature take office, and the members so appointed shall serve until the expiration of their term of office in the legislature. The council shall select a chairman and vice chairman and such other officers as it deems necessary. Any vacancy in the membership of the council shall be filled in the manner of the original appointment.
Acts 1978, No. 357, §2. Amended by Acts 1981, No. 206, §1; Acts 1991, No. 610, §1, eff. Dec. 31, 1991.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:552. Advise auditor

RS 24:552 - 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 such recommendations to the legislative auditor and to the legislature as it deems necessary or expedient.
Acts 1978, No. 357, §2.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:553. Duties

RS 24:553 - 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 deems necessary or appropriate, each annual budget for the office of the legislative auditor prior to submission of such budget to the legislature for funding.
C. The council shall be responsible for fixing the salary of the legislative auditor.
D. If the legislative auditor finds that a state agency required by law to have an internal audit function does not have an effective internal audit function, including a finding that the agency is not adhering to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing, the council shall hold a hearing on such finding.
Acts 1978, No. 357, §2. Amended by Acts 1979, No. 170, §1; Acts 1991, No. 610, §1, eff. Dec. 31, 1991; Acts 2008, No. 838, §1, eff. July 1, 2008; Acts 2015, No. 314, §2.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:554. Powers

RS 24:554 - 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 sworn statements and actuarial valuations which are required by R.S. 24:514, to petition directly, or through a representative authorized by the council, the courts for writs of mandamus to order the compiling and furnishing of the sworn statements and actuarial valuations required by R.S. 24:514, and to do all other things necessary to advise, aid, and assist the legislative auditor in carrying out the duties and responsibilities of his office.
(2) It shall also have the full power and authority of the legislature inherent in that body and conferred by law to take testimony at public or private hearings, and upon failure of any person to comply with an order of the council, to punish for contempt.
B.(1) If the council determines based upon its review and investigation that, without appropriate cause, an auditee has not complied with the recommendations contained in an audit report of such auditee, the council shall forward its determination of noncompliance to the Joint Legislative Committee on the Budget and the appropriate oversight committees of the House of Representatives and the Senate.
(2) If the council determines based upon its review and investigation that, without appropriate cause, a local auditee as defined in R.S. 24:513 has failed for three consecutive years to sufficiently resolve the findings contained in an audit report of such local auditee, the council may, after notice to and a public hearing with the local auditee, make a determination that the local auditee has failed or refused to comply with the provisions of R.S. 24:513, and upon two-thirds vote of the entire membership of the council, may direct the treasurer to withhold funds in accordance with R.S. 39:72.1.
Acts 1978, No. 357, §2. Amended by Acts 1980, No. 511, §1; Acts 1980, No. 794, §1, eff. Aug. 1, 1980; Acts 1981, No. 206, §1; Acts 1999, No. 264, §1, eff. July 1, 1999; Acts 2015, No. 462, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:555. Contempt of council; authority to conduct proceedings

RS 24:555 - 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 shall constitute contempt of the council; and the council shall have the power and authority to initiate and conduct proceedings for contempt, and to prescribe punishment in the event there is a finding of contempt. In addition, false swearing or perjury before the council shall, in like manner, be punished in accordance with the laws of the state.
Acts 1978, No. 357, §2. Amended by Acts 1980, No. 511, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:556. Punishment for contempt

RS 24:556 - 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. 24:6, inclusive, in order to subject persons guilty of contempt of the council to the penalties provided for therein.
Acts 1978, No. 357, §2.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:557. Compensation

RS 24:557 - 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 necessary expenses incurred by the council shall be paid for out of funds appropriated for operating expenses of the legislature.
Acts 1978, No. 357, §2.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:558. Technical and clerical personnel; legislative auditor

RS 24:558 - 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.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:571. Definitions

RS 24:571 - Definitions
(1) "Auditor" means the legislative auditor.
(2) "Contract" means an agreement to which a state agency is a party, regardless of what the agreement may be called, and shall include an order, grant, or document purporting to represent a grant for the purchase or disposal of supplies, services, major repairs, or any other item; an award or notice of award of a contract of a fixed-price, cost, cost-plus-a-fixed-fee, or incentive type; a contract providing for the issuance of job or task orders; lease; letter contract; a purchase order; a memorandum of understanding between a state agency and a nonstate entity; a cooperative endeavor agreement between a state agency and a nonstate entity; incentive expenditure documentation; and a personal, professional, consulting, or social services contract.
(3) "Incentive expenditure" shall have the meaning ascribed to it in R.S. 39:2.
(4) "State agency" solely for the purposes of this Part means any state office, department, board, commission, institution, division, officer or other person, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions of the government of the state in the legislative, judicial, or executive branch, including higher education agencies and state retirement systems.
(5) "Website" means the Louisiana Transparency Portal.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:572. Auditor; policies; functionality, content, accessibility, and reporting of the website

RS 24:572 - Auditor; policies; functionality, content, accessibility, and reporting of the website
A. The auditor may establish policies subject to the approval of the Legislative Audit Advisory Council as are necessary for the implementation of this Part.
B. The auditor shall ensure that the Louisiana Transparency Portal presents information in a manner that is intuitive to members of the general public and provides for the following functionality:
(1) Access to all related databases and features of the website at no cost to the public and without the requirement of user registration.
(2) Search, aggregate, and query data.
(3) Download, export, and print reports, graphs, charts, tables, or information yielded by a search of the database.
(4) Provide for graphical presentation and manipulation.
(5) Access to all related databases and features of the website with optimization for desktop and mobile platforms.
(6) Allow for the ability to share information on social media.
C. The auditor shall ensure that the public-facing database shall not include the following content:
(1) The addresses or telephone numbers of payees.
(2) Tax payment or refund data that includes confidential taxpayer information, such as the social security number or federal tax identification number of any individual or business.
(3) Payments of state assistance to individual recipients.
(4) Protected health information as the term is defined under the federal Health Insurance Portability and Accountability Act of 1996.
(5) Information subject to attorney-client privilege.
(6) Secure information that would reveal undercover or intelligence operations by law enforcement.
(7) Any information that is confidential under state or federal law, rule, or regulation.
D. The auditor shall ensure that the website contains the following information relative to its databases as applicable:
(1) All relevant data points that are collected in each state agency information system.
(2) All data points that are relevant to the purposes of this Chapter in each state agency information system.
E. For purposes of this Part, the datasets provided to the auditor pursuant to R.S. 39:16.2 meet the information requirements for the website for the state agencies that are included in the LaGov statewide enterprise resource planning system; however, the legislative auditor, with the approval of the Legislative Audit Advisory Council, may require the production of additional information.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:573. Website; requirements of agencies

RS 24:573 - 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 the performance of the auditor's responsibilities as set forth in this Chapter and specifically in this Part.
B. Any state agency which does not maintain data on the LaGov statewide enterprise resource planning system shall report the information required in this Part to the auditor in the format and manner required by the auditor.
C. Except as otherwise provided in this Part, the auditor and, to the extent otherwise specified, the responsible agency shall ensure that information in the dataset for inclusion on the website is updated in the time and manner required by the auditor.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:574. Expenditure database

RS 24:574 - 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 of expenditures by each budget unit in the executive budget.
(2) All state agencies shall provide information to the auditor required by this Section in the time and manner required by the auditor.
B. The auditor shall ensure that the expenditure database has the following functionality and ability to:
(1) Search and aggregate expenditures by individual and multiple budget units and programs.
(2) Search and aggregate payments to individual vendors and governmental entities, including the total amount of state payments issued to individual vendors and governmental entities.
(3) Search and aggregate expenditures and payments from multiple fiscal years.
(4) Search and aggregate expenditures by category.
(5) Download information yielded by a search of the database.
C. The expenditure database shall include the following content:
(1) Expenditures by category including:
(a) Details of expenses charged to credit, debit, or other purchase cards and related fees to the extent available from the card issuer.
(b) Mandated interagency payments, such as fees to the legislative auditor, annual payments to the office of risk management, and contributions to retirement systems and benefits plans.
(c) Revenue sharing and aid to other levels of government, including minimum foundation program transfers.
(2) Where available, for each expenditure, the database shall include the following information:
(a) The name of the entity making the expenditure.
(b) The name of the person or entity receiving the payment.
(c) The date and the amount of the expenditure.
(d) A standardized descriptive title of the type and purpose of each expenditure.
(e) The manner of payment, including check, warrant, credit, debit, or other purchase card.
(f) The funding source, including the categorical code and the state fund or account from which the expenditure is accounted.
(g) Where applicable, a link to additional information on the contract available through the contracts database.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:575. Budget database

RS 24:575 - 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 the website includes a budget database.
B. The auditor shall ensure that the budget database includes the following for each branch of state government:
(1) Budgets for current and past fiscal years.
(2) Budgets proposed by the legislature, including the general appropriations, ancillary appropriations, legislative budget, judicial budget, and capital outlay bills.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:576. Contracts database

RS 24:576 - 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 shall provide information to the auditor as required by this Section in the time and manner required by the auditor.
B. The auditor shall ensure that the contract database shall have the following functionality and ability to:
(1) Search and aggregate records by agency.
(2) Search and aggregate contracts by contractor.
(3) Download information yielded by a search of the database.
(4) Provide access or integration into the website information from the reports on contracts required by law including:
(a) Information required to be published on the division of administration's website by R.S. 39:1567(B)(3).
(b) Copies of the monthly reports submitted to the Joint Legislative Committee on the Budget under R.S. 39:1567(E).
(c) The annual report on the progress of the Louisiana Initiative for Small Entrepreneurships (the Hudson Initiative) required to be made available on the internet by R.S. 39:2007(E).
(d) The annual report on the progress of the Louisiana Initiative for Veteran and Service-Connected Disabled Veteran-Owned Small Entrepreneurships (the Veteran Initiative) required to be made available on the internet by R.S. 39:2177(E).
C. The contract database shall include the following content:
(1) Contract amount.
(2) A brief description of the purpose of the contract.
(3) The beginning and ending dates of the contract.
(4) The name of the contracting agency.
(5) The name of the contractor.
(6) The city and state of the contractor's domicile.
(7) If available, supporting documentation for payment requests including invoices, timesheets, and reports from automatic verification software capable of automatically verifying the legitimacy of hours billed for computer generated work performed.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:577. Payroll database

RS 24:577 - 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 agencies shall provide information to the auditor required by this Section in the time and manner required by the auditor.
B. The auditor shall ensure that the employment and payroll database shall have the following functionality and ability to:
(1) Search and aggregate records by agency.
(2) Search and aggregate salaries by job title.
(3) Search and aggregate records by civil service classification.
(4) Search and aggregate records of employees by their enrolled retirement system.
(5) Download information yielded by a search of the database.
C. The employment and payroll database shall include the following content:
(1) The name of the employing agency.
(2) The name of the employee.
(3) The job title or position.
(4) The salary or hourly wage of the employee.
(5) The total compensation paid to the employee in previous calendar years including overtime, stipends, allowances, benefit payments, and nontaxable reimbursements.
(6) Employer's payroll benefit cost for the employee.
D. The website shall contain information regarding the number of authorized positions and the number of vacant positions for each institution of higher education and each budget unit contained in the General Appropriation Act and the Ancillary Appropriation Act.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:578. Reports database

RS 24:578 - Reports database
A.(1) The auditor shall ensure that the website includes a reports database that is electronically searchable by the public.
(2) All state agencies shall provide information to the auditor required by this Section in the time and manner required by the auditor.
B. The reports database shall be organized and searchable in an intuitive manner.
C. The reports database shall include the following content:
(1) The official forecast and the incentive expenditure forecast adopted by the Revenue Estimating Conference.
(2) The tax exemption budget prepared by the Department of Revenue under R.S. 47:1517.
(3) The Annual Tax Collection Report prepared by the Department of Revenue.
(4) Monthly reports provided by the Department of Revenue on net collections and distributions and severance tax collections and distributions.
(5) Information required to be published on the division of administration's website by R.S. 39:1567(B)(3).
(6) The monthly reports submitted to the Joint Legislative Committee on the Budget under R.S. 39:1567(E).
(7) The annual report on the progress of the Louisiana Initiative for Small Entrepreneurships (the Hudson Initiative) required to be made available on the internet by R.S. 39:2007(E).
(8) The annual report on the progress of the Louisiana Initiative for Veteran and Service-Connected Disabled Veteran-Owned Small Entrepreneurships (the Veteran Initiative) required to be made available on the internet by R.S. 39:2177(E).
(9) Any other state agency reports required by law.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:579. Boards and commission database

RS 24:579 - Boards and commission database
A.(1) The auditor shall ensure that the website includes a boards and commissions database that is electronically searchable by the public.
(2) All boards and commissions shall provide information to the auditor required by this Section in the time and manner required by the auditor.
B. The auditor shall ensure that the boards and commissions database has the following functionality and ability to:
(1) Search and aggregate records by agency.
(2) Search and aggregate expenditures and payments from multiple fiscal years.
(3) Search and aggregate expenditures by category.
(4) Search and aggregate expenditures by individual and multiple agencies.
(5) Download information yielded by a search of the database.
C. The boards and commissions database shall include the following content:
(1) Membership information, employee information, and financial and budget information required by R.S. 49:1302 and R.S. 24:513.2.
(2) Provide a link to or incorporate the annual reports submitted to the legislature by the auditor on boards, commissions, and like entities under R.S. 24:513.2(E).
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:580. State debt database

RS 24:580 - State debt database
A.(1) The auditor shall ensure that the website includes a state debt database that is electronically searchable by the public.
(2) All agencies, boards, commissions, and departments of the state shall furnish information, reports, aid, services, and assistance to the extent allowed by state and federal law and regulations as may be requested by the auditor in the performance of the auditor's responsibilities as set forth in this Subsection.
B. The auditor shall ensure that the state debt database allows the public to:
(1) Search and aggregate debt by agency.
(2) Search and aggregate debt from multiple fiscal years.
C. The state debt database shall include the following content:
(1) Amounts and categories of state debt, such as pensions, postemployment benefit obligations, and capital construction.
(2) Annual costs of debt service by category and budget unit.
(3) Sources of funding for state debt obligations.
(4) The per capita costs of state debt.
(5) Information used to determine the state's net state tax supported debt.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:581. Incentives database

RS 24:581 - Incentives database
A.(1) The auditor shall ensure that the website includes an incentives database that is electronically searchable by the public.
(2) The auditor shall require any state agency that administers an incentive expenditure program to report the information stated in this Section for each incentive expenditure.
(3) The information shall be provided no later than six months after the effective date of the incentive expenditures and shall be updated as needed no less than every three months thereafter. Each state agency that administers such a program shall provide sufficient information to satisfy the requirements of this Subsection.
B. The auditor shall ensure that the incentives database allows the public to do the following:
(1) Search and aggregate incentives by individual recipients and multiple budget units and programs.
(2) Search and aggregate payments to recipients and governmental entities, including the total amount of state payments issued to individual recipients.
C. For the incentives database, the administering state agency shall report in each fiscal year the following information:
(1) The name of the recipient of the incentive expenditure.
(2) The corporate domicile of the recipient.
(3) The estimated net new jobs and payroll, if available.
(4) The estimated total capital investment or estimated total Louisiana expenditures, whichever is relevant based upon the incentive expenditure program being reported on.
(5) The annual and total estimated value of the benefits to the recipient.
(6) The official forecast of the incentive expenditure forecast adopted by the Revenue Estimating Conference.
(7) The actual total capital investment or actual total Louisiana expenditures, whichever is relevant based upon the incentive expenditure program, if the information is available.
(8) The annual and total actual value of the benefits to the recipient, if available.
D. The auditor shall ensure that the incentives database does not include information that is protected.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:582. Dedicated funds database

RS 24:582 - Dedicated funds database
A. The auditor shall ensure that the website includes a dedicated funds database that is electronically searchable by the public.
B. All state agencies shall provide information pursuant to this Section that contains the electronic database of reports supported by appropriations from dedicated funds required by R.S. 49:308.5(B).
C. The dedicated funds database shall include access to the report on special funds prepared by the state treasurer as required by R.S. 49:308.3(E).
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:583. Performance database

RS 24:583 - Performance database
A. The auditor shall ensure that the website includes a performance database that is electronically searchable by the public.
B. The executive branch shall provide information pursuant to this Section.
C. The performance database shall include the Louisiana Performance Accountability System, the electronic performance database that tracks performance standards, interim quarterly performance targets, and actual performance information for executive branch departments and agencies required under the Louisiana Government Performance and Accountability Act, R.S. 39:87.1 et seq.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:584. Audit requirements

RS 24:584 - Audit requirements
A. All state agencies shall submit to the auditor comprehensive data sufficient to comply with the provisions of this Part. This data shall be of the type, extent, format, frequency, and timing specified by the auditor.
B. Internal auditors of state agencies required to have an internal audit function shall report to the auditor any findings of state agencies, contractors, grantees, vendors, or recipients of state funding that are not in compliance with the requirements of this Part.
C.(1) The auditor shall report agency noncompliance with this Part to the Joint Legislative Committee on the Budget and the Legislative Audit Advisory Council on at least a quarterly basis.
(2) The auditor shall notify each member of the Legislative Audit Advisory Council and the agency of any significant issue with noncompliance that in his opinion warrants public discussion at the next meeting of the council.
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 Part. The auditor shall report to the Legislative Audit Advisory Council and the Joint Legislative Committee on the Budget any finding of noncompliance with the requirements of this Part.
(2) All audits performed as authorized or required by a state agency contract, expenditure, or incentive expenditure shall be available on the website.
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 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:585. Local auditee database

RS 24:585 - Local auditee database
The auditor shall establish a schedule to include fiscal information regarding local auditees on the website. The schedule and the fiscal information requested from local auditees shall be subject to the approval of the Legislative Audit Advisory Council. After approval, local auditees shall furnish the information requested by the auditor in the format specified by the auditor.
Acts 2023, No. 446, §1, see Act.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:586. Louisiana Transparency Fund

RS 24:586 - Louisiana Transparency Fund
A. There is hereby created in the state treasury, as a special fund, the Louisiana Transparency Fund, referred to in this Section as the "fund".
B. The state treasurer is hereby authorized and directed to transfer three million five hundred thousand dollars from the state general fund to the fund on July first of each fiscal year beginning July 1, 2024. The legislature may appropriate, allocate, or transfer additional monies to the fund if it deems necessary to accomplish the purposes of the fund.
C. Monies in the fund shall be invested by the treasurer in the same manner as monies in the state general fund, and any interest earned on the investment of monies in the fund shall be credited to the fund. All unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund.
D. Monies in the fund shall be available for appropriation to and use by the Legislative Budgetary Control Council, referred to in this Section as the "council". Such appropriations shall be used by the council solely to fund the development and maintenance of the Louisiana Transparency Portal; data analytics, including staff, technology, and contracts; and for supporting all other operations and activities consistent with this Part.
Acts 2023, No. 446, §2, eff. June 28, 2023.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:601. Legislative fiscal office; creation; purpose

RS 24:601 - Legislative fiscal office; creation; purpose
There is hereby created the legislative fiscal office, hereinafter referred to as the office, which shall have for its purpose the provision of service, research and technical staff assistance concerning fiscal matters of any kind to the members of the legislature and to the committees thereof.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:602. Legislative fiscal officer; office created; compensation

RS 24:602 - Legislative fiscal officer; office created; compensation
There is hereby created the office of legislative fiscal officer which shall be the chief executive office of the legislative fiscal office. The legislative fiscal officer shall be elected by the favorable vote of a majority of the elected members of both houses of the legislature, after having been interviewed by the House Appropriations Committee and the Senate Finance Committee and recommended for employment by the legislature by a majority vote of each such committee. He shall be a graduate of an accredited college or university with training in fiscal matters or shall have at least ten years experience in fiscal affairs of the state, shall take an oath of office and shall have general administrative control over the operations and functions of the office subject to the policies and directives of the legislature and of the Joint Legislative Committee on the Budget. He shall not be a member of the legislature. He may be removed by a majority vote of the elected members of both houses of the legislature. Any vacancy occasioned by death, resignation, or otherwise, which occurs while the legislature is not in session, shall be filled on a temporary basis by the Joint Legislative Committee on the Budget, until such time as such vacancy shall be filled by the legislature as herein provided. The salary of the legislative fiscal officer shall be established by the Joint Legislative Committee on the Budget, by majority vote of each house as prescribed by the statute creating the Joint Legislative Committee on the Budget.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974. Amended by Acts 1974, No. 427, §1, emerg. eff. July 12, 1974; Acts 1978, No. 357, §3; Acts 1981, No. 834, §1, eff. July 1, 1981.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:603.1. Mandated health insurance benefits; impact reports

RS 24:603.1 - Mandated health insurance benefits; impact reports
A. Every bill, joint resolution and simple or concurrent resolution which will require health insurers, health maintenance organizations, or preferred provider organizations to offer mandated benefits or mandated options to its insureds, enrollees, or subscribers shall have attached to it prior to its consideration by any committee of either house of the legislature, unless the committee otherwise decides, an impact report which shall include a reliable estimate of the negative or positive fiscal effect of such measure, including both its costs and savings. An impact report shall not constitute a part of the law proposed by the measure to which it is attached.
B.(1) The author of a measure requiring an impact report shall be responsible for obtaining the report from the legislative fiscal officer either directly or through the staff of the house in which the author serves.
(2) In addition, the chairman of the committee to which such measure is referred may request such a report from the legislative fiscal officer immediately upon referral of the measure and the secretary of the Senate and the clerk of the House of Representatives may request such a report upon introduction of the measure.
(3) The legislative fiscal officer shall be responsible for obtaining, directly or through another agency, through a political subdivision or agency thereof, through the proponents and opponents of the measure, or through the health actuary of the Department of Insurance, the information necessary to complete an impact report from the agency or political subdivision or agency thereof best suited to furnish the information in the judgment of the legislative fiscal officer.
C. The impact report shall be factual, brief, and concise, and shall provide an estimate in dollars of the immediate and long-range fiscal effect of the measure. If no dollar estimate is possible, the impact report shall set forth the reasons therefor. An impact report shall not contain reference to the merits of the measure.
D. As used in this Section, "health insurer" shall include any entity which issues a hospital, health, or medical expense insurance policy, hospital or medical service contract, employee welfare benefit plan, health and accident insurance policy, or any other insurance contract of this type, including a group insurance plan and a self-insurance plan.
Acts 1997, No. 1481, §1; Acts 1999, No. 1220, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:604. Powers

RS 24:604 - Powers
The legislative fiscal officer and members of the staff of the legislative fiscal office shall have the power to inspect and make copies of any books, records or files of all departments, institutions and subdivisions of the state, and any and all instruments and documents pertaining to the function of the legislative fiscal office. In addition, the legislative fiscal officer and members of the staff shall have the power and authority to inspect all records which are classified as confidential by any of the laws of the state, but shall be required to maintain confidentiality of such records except for the purpose of developing general statistics and program evaluations of the operations of the state agencies.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974. Amended by Acts 1975, No. 414, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:604.1. Budget requests; executive budget; submission to fiscal office

RS 24:604.1 - Budget requests; executive budget; submission to fiscal office
The budget requests or statements of various budget units submitted to the governor and any budget statement prepared by the commissioner of administration as provided in R.S. 39:33 shall be submitted for informational purposes each year to the Legislative Fiscal Office on the same day that such statements are submitted to the governor as prepared by the commissioner of administration.
Added by Acts 1980, No. 296, §1; Acts 1997, No. 1403, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:604.2. General Appropriation Bill; reports of enhancements, reductions, and means of finance substitutions; availability of such reports

RS 24:604.2 - General Appropriation Bill; reports of enhancements, reductions, and means of finance substitutions; availability of such reports
A. The Legislative Fiscal Office shall analyze the General Appropriation Bill and shall issue a report as soon as possible upon each step of the progress of the bill through the legislative process regarding major enhancements and increases compared to the previous year's budget, major reductions compared to the previous year's budget, and means of finance substitutions compared to the previous year's budget. For purposes of this Section, the phrase "each step of the progress of the bill through the legislative process" shall mean the original General Appropriation Bill as introduced, the engrossed General Appropriation Bill after report by the House Committee on Appropriations, the General Appropriation Bill as finally passed by the House of Representatives, the General Appropriation Bill with adopted Senate Committee Amendments, the General Appropriation Bill with adopted Senate Floor Amendments as finally passed by the Senate, the proposed conference committee report on the General Appropriation Bill, and the General Appropriation Act, as the case may be.
B. Immediately upon completion of each report required by this Section, the legislative fiscal officer shall transmit a copy to each member of the legislature via electronic mail and shall make each report available on the website of the Legislative Fiscal Office. In addition, the legislative fiscal officer shall make each report required by this Section available to the appropriate legislative officers who shall ensure that the reports are easily accessible by the public through the joint legislative website as information linked to the General Appropriation Bill.
Acts 2013, No. 307, §1.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:605. Employees; salaries; warrants

RS 24:605 - Employees; salaries; warrants
A. The legislative fiscal officer shall appoint and remove all professional, research, technical, clerical, and other necessary employees and shall fix all salaries upon the recommendation of the Joint Legislative Committee on the Budget. All members of the professional, research, or technical staff shall be full-time employees.
B. All salaries of employees and operating expenses of the legislative fiscal office and of the legislative fiscal officer shall be paid upon warrants signed by the legislative fiscal officer and his principal assistant; provided that whenever any warrant, voucher, or check is in excess of one thousand dollars, it shall be signed by the legislative fiscal officer or his principal assistant and the chairman of the Joint Legislative Committee on the Budget.
C. The Joint Legislative Committee on the Budget shall be the governing council of the legislative fiscal office for purposes of rules and regulations adopted by the legislature to govern expenditure of legislative funds and related matters.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974. Amended by Acts 1975, No. 414, §1; Acts 1978, No. 357, §3; Acts 1981, No. 834, §1, eff. July 1, 1981.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:606. Assistance and cooperation of other agencies; boards; use of facilities

RS 24:606 - Assistance and cooperation of other agencies; boards; use of facilities
All of the agencies, boards, commissions and departments of the state and of any of its political subdivisions are hereby directed to assist the office in its work and to furnish such information, reports, aid, services and assistance as may be requested, all without any cost or charge of any nature to the office. The facilities of the state library and of Louisiana State University shall be made available for use by the office. It shall be the duty of the attorney general to give assistance to the office and to render his opinion in writing on any subject requested by the legislative fiscal officer.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:607. Domicile; agency offices

RS 24:607 - Domicile; agency offices
The legislative fiscal office shall be domiciled in the State Capitol Building in Baton Rouge, and adequate space for its staff, library and equipment and the performance of its services and functions for the benefit of the legislature shall at all times be provided therein, such space to be in as close proximity to the chambers of the two houses of the legislature as is feasible.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:608. Responsibility to legislature; operating funds

RS 24:608 - Responsibility to legislature; operating funds
A. The legislative fiscal office is a service agency of the legislature and in every aspect of its functions, duties and operations shall be responsible solely to the legislature and to no other branch of the state government or any board, commission, department or agency or official of any other branch of the state government.
B. The funds for the operations of the legislative fiscal office, over and above such funds as are now or may hereafter be made available by law or otherwise, shall be appropriated by the legislature from the state general fund from year to year and shall be included in and constitute a separate item in the act appropriating funds for the expenses of the legislature and its committees. In addition, the presiding officers of each of the houses of the legislature shall have authority to expend, or to pay over to the legislative fiscal office for expenditure, out of any funds available to either or both of them such amounts as are necessary to provide supplementary funds for the purpose of fully carrying out any one or more of the functions of the legislative fiscal office for the benefit of the legislature, its members and committees.
C. The books and records of the legislative fiscal office shall be subject to audit by the legislative auditor.
Added by Acts 1973, No. 169, §1, eff. July 1, 1974.
2023 Louisiana Laws › Revised Statutes › Title 24 - Legislature and Laws › §24:652. Budget requests; executive budget; submission to committee

RS 24:652 - Budget requests; executive budget; submission to committee
A. The budget requests or statements of various budget units submitted to the governor and any budget statement prepared by the commissioner of administration as provided in R.S. 39:33 shall be submitted for informational purposes each year to the joint committee on the same day that such statements are submitted to the governor or prepared by the commissioner of administration.
B. The governor shall submit his executive budget recommendations to the joint committee as provided in Part II of Chapter 1 of Subtitle I of Title 39 of the Louisiana Revised Statutes of 1950. The executive budget recommendations submitted during the first year of each term shall be submitted to the joint committee no later than thirty days prior to the regular session of the legislature.
Added by Acts 1976, No. 538, §3, eff. March 10, 1980; Amended by Acts 1982, No. 722, §1; Acts 1997, No. 1403, §1, eff. July 1, 1997.