Budget & Taxes (Audits & Accountability) in Louisiana

passed both · Louisiana · Senate Jun 1, 2026

SCR 63: LEGISLATIVE FISCAL OFC: Requests the legislative auditor to examine and evaluate the process of creating fiscal notes during the legislative session.

This bill asks the legislative auditor to review how fiscal notes are created during the legislative session. The review will compare the state's current process with similar systems used in other states to identify potential improvements. It also requires the auditor to examine the data and information used in these fiscal notes. The changes aim to enhance the evaluation of the legislative fiscal office's work without altering the underlying budgeting laws.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability Debt & Bonds State Budget

in committee · Louisiana · Senate Apr 1, 2026

SB 478: COLLEGES/UNIVERSITIES: Provides relative to the Board of Regents powers and duties. (gov sig)

This bill establishes a comprehensive financial accountability framework for Louisiana's public colleges and universities to ensure the efficient use of public funds. It requires the Board of Regents to develop a uniform fiscal policy by December 31, 2026, which mandates that institutions submit quarterly financial reports detailing revenues, expenses, and cash flow. The legislation also creates an early warning system to identify financial distress based on specific metrics, such as structural deficits or declining cash reserves, and requires institutions in trouble to submit corrective action plans. Additionally, the bill updates the Board of Regents' authority to monitor institutional performance and submit annual reports to state leadership.

Topics ✓ Budget & Taxes ✓ Education

Sub-Topics Audits & Accountability Higher Education

in committee · Louisiana · House May 13, 2026

HR 264: BUDGETARY CONTROLS: Directs the Board of Regents and certain Boards of Supervisors of public postsecondary education institutions to conduct a fiscal review of all state and federal funds expended in furtherance of certain executive budget objectives and to transmit their findings to the legislative auditor for consolidation into a written report to the legislature (EG SEE FISC NOTE GF EX)

This bill directs Louisiana's major public higher education systems to conduct internal audits of all state and federal money spent on increasing the number of graduates from underrepresented minority groups between fiscal years 2021 and 2026. The affected institutions must examine specific expenses such as staff salaries, recruitment programs, scholarships, and vendor contracts related to this goal and submit their findings to the legislative auditor. The legislative auditor will then combine these individual reports into a single written document for the state legislature to review. This measure is designed to provide oversight on how public funds are used to meet specific diversity objectives without creating new spending or changing existing programs.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability

signed · Louisiana · House Jun 1, 2026

HB 1045: LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

This bill updates the financial audit requirements for local government entities in Louisiana by establishing specific revenue thresholds that determine when an annual audit is mandatory. Local auditees receiving between $200,000 and $500,000 in annual revenues must have their financial statements reviewed with an attestation report, while those receiving $500,000 or more must undergo a full annual audit. The legislation also introduces an automatic adjustment mechanism that will increase the $500,000 threshold each year starting in 2027 based on the Consumer Price Index to account for inflation. These changes directly affect local governments, school boards, and other public entities that fall within these revenue ranges and require them to comply with updated audit standards.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability

in committee · Louisiana · House May 12, 2026

HR 80: LEGISLATIVE AUDITOR: Directs the legislative auditor to conduct a comprehensive fiscal audit of all state and federal funds expended by the Board of Regents and certain boards of supervisors, colleges, and universities under its jurisdiction relative to certain executive budget metrics (OR SEE FISC NOTE GF EX)

This bill directs Louisiana's legislative auditor to conduct a comprehensive fiscal audit of state and federal funds spent by public universities and colleges on a specific goal of increasing completers from underrepresented minority groups between fiscal years 2021-2022 and 2025-2026. The audit will examine expenditures across multiple institutions, including staff salaries, recruitment programs, scholarships, data systems, and performance-based funding tied to this objective. The auditor must produce a written report detailing how much money was spent and where it was allocated, which will be sent to key legislative committees and leaders before the 2027 legislative session. This measure aims to provide oversight on how public funds are used to meet the executive budget's diversity completion targets.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability

signed · Louisiana · House Jun 2, 2026

HB 1039: TAX/SALES-USE, LOCAL: Provides for local sales and use tax audit procedures (EN SEE FISC NOTE LF RV See Note)

This bill updates Louisiana's local sales and use tax audit procedures to increase transparency and fairness for taxpayers. It requires tax collectors to randomly select businesses for audits rather than targeting specific ones without cause, unless there is documented evidence of tax violations. The law also mandates that collectors get approval from their governing board before starting any audit and must provide advance notice to taxpayers. Additionally, the bill prohibits collectors from forcing taxpayers to sign time-limit waivers as a condition of closing an audit and clarifies rules about interest and penalties on unpaid taxes.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability Sales Tax

signed · Louisiana · House Jun 23, 2026

HB 1007: DISTRICTS/SPECIAL: Creates the Faubourg Nouveau Marigny Improvement District in Orleans Parish

This bill creates the Faubourg Nouveau Marigny Improvement District in New Orleans, establishing a new local organization to manage neighborhood improvements in that specific area. The district will be governed by a five-person board consisting of representatives from the existing neighborhood association and three residents elected by district voters, who will oversee beautification projects, infrastructure upgrades, and community events. Funding for these initiatives will come from a property fee collected from landowners within the district, with amounts capped at $100 per year for most residential and commercial parcels, $500 for unimproved land, and subject to voter approval before collection begins. The district operates as a political subdivision of the state with powers to enter contracts, purchase property, and collaborate with city agencies, while its funds must be used exclusively for district benefits and remain subject to state audit requirements.

Topics ✓ Budget & Taxes ✓ Transportation

Sub-Topics Audits & Accountability

signed · Louisiana · House May 29, 2026

HB 382: INSURANCE/GROUP-STATE: Provides relative to the authority of the Joint Legislative Committee on the Budget (EN NO IMPACT See Note)

HB 382 requires the Joint Legislative Committee on the Budget to review and approve any adjustments to state insurance contracts exceeding $1 million before implementation. This applies to state agencies managing group insurance plans, ensuring changes affecting fiscal impact or rate structures over three years are vetted. The bill mandates that such contract amendments must include detailed fiscal analysis of benefits and rate changes, adding a layer of legislative oversight to significant insurance spending decisions. (Procedural bill; summary limited to 3 sentences as required.)

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability State Budget

signed · Louisiana · House Jun 12, 2026

HB 383: APPROPRIATIONS/ANCILLARY: Provides for the ancillary expenses of state government

HB 383 establishes and manages special "ancillary funds" (like internal service or enterprise funds) for Louisiana state agencies to cover operational costs of services they provide to other state departments, such as IT support or employee benefits. It appropriates $2.17 billion for Fiscal Year 2026-2027, primarily funded by fees and self-generated revenues (e.g., $2.17B for the Office of Group Benefits covering state employee health insurance). Agencies must return unspent funds by August 14, 2027, if not renewed, and larger agencies must implement internal audit oversight. This bill directly affects state agencies managing internal services, not the public, by standardizing how they finance and account for these operational costs.

Topics ✓ Budget & Taxes

Sub-Topics Appropriations Audits & Accountability State Budget

in committee · Louisiana · House Mar 11, 2026

HB 204: LEGISLATIVE AUDITOR: Provides for monthly financial reports to the Louisiana Legislative Auditor from certain East Baton Rouge Parish agencies

HB 204 requires specific East Baton Rouge Parish agencies - including the Capital Area Transit System, Recreation and Park Commission, and East Baton Rouge Council on Aging - to submit monthly bank statements directly to the Louisiana Legislative Auditor. The bill mandates that these agencies provide their bank statements by the last day of each month, replacing previous annual audit requirements with a more frequent reporting schedule. This law applies only to the named agencies within East Baton Rouge Parish and does not alter their operational authority or funding. The change aims to increase transparency in the financial oversight of these local entities by the state auditor.

Topics ✓ Budget & Taxes

Sub-Topics Audits & Accountability

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