Louisiana Revised Statutes 24:513.2 – Information system on boards, commissions, and like entities
Terms Used In Louisiana Revised Statutes 24:513.2
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
A. The legislative auditor shall establish and maintain a comprehensive computerized information system on boards, commissions, and like entities. The system shall include those state boards, commissions, and like entities as provided in Subsection D of this Section and those local boards, commissions, and like entities which are specifically created by law.
B. The information system shall include financial and personnel data for boards, commissions, and like entities, except for such entities which are budget units of the state as defined by La. Rev. Stat. 39:2 or which are included within such budget units.
These data shall include but not be limited to the following:
(1) Financial data for the last completed fiscal year, estimates covering the entire current fiscal year, and projections for the ensuing fiscal year, as follows:
(a) Fund balances of the licensing agency at the beginning and conclusion of each fiscal year.
(b) Revenues and receipts, itemized by source.
(c) Expenditures itemized by source of funds and expenditure category by each major function, program, or service.
(d) Number of classified, unclassified, and part-time employees.
(2) Clearly defined indicators of the quantity and quality of performance.
(3) Participation of agency personnel and board members in state employee benefit programs, including insurance and retirement.
C. The information system shall include a comprehensive listing of all boards, commissions, and like entities which shall include but not be limited to the following:
(1) Name of the board, commission, or like entity.
(2) Organizational placement under Title 36 of the Louisiana Revised Statutes of 1950.
(3) Statutory or other legal authority relative to the entity.
D. The information system shall provide for designation as a state board only entities created by law or executive order which are made a part of the executive branch of state government by the provisions of Title 36 of the Louisiana Revised Statutes of 1950, or which are placed in an executive branch department or in the office of the governor or lieutenant governor by law or executive order, or which exercise any authority or perform any function of the executive branch of state government. The system shall also clearly designate entities created as political subdivisions of the state or of local government.
E. The auditor shall annually submit to the legislature a report including summary information on the financial and personnel information contained in the information system and shall report findings and recommendations resulting from any analysis of that information deemed necessary by the legislative auditor.
F. All agencies, boards, commissions, and departments of the state and its political subdivisions are hereby directed to furnish such information, reports, aid, services, and assistance as may be requested by the legislative auditor in the performance of his responsibilities as set forth in this Section, all without any cost or charge.
Acts 1989, No. 353, §1, eff. June 28, 1989; Acts 1991, No. 610, §1, eff. Dec. 31, 1991.