2023 Louisiana Laws › Revised Statutes › Title 39 - Public Finance › §39:16.4. Duties of the commissioner relative to the expenditure database

RS 39:16.4 - Duties of the commissioner relative to the expenditure database
NOTE: Paragraph (A)(1) eff. until July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See Acts 2023, No. 446.
A.(1) The commissioner shall ensure 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.
NOTE: Paragraph (A)(1) as amended by Acts 2023, No. 446, eff. July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier.
A.(1) The commissioner shall establish an expenditure database that contains reporting of expenditures by each budget unit in the executive budget.
(2) All state agencies shall be required to provide information pursuant to this Subpart.
NOTE: Subsection B eff. until July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See Acts 2023, No. 446.
B. The expenditure database shall have the following functionality:
(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.
NOTE: Subsection B as repealed by Acts 2023, No. 446, eff. July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier.
B. Repealed by Acts 2023, No. 446, §4, see Act.
C. The expenditure database shall include the following content:
(1) Expenditures by category and shall include:
(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 2018, 2nd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2023, No. 446, §§ 3,4, see Act.