2018 Louisiana Laws
Revised Statutes
TITLE 39 - Public Finance
RS 39:72.1 - Compliance with audit requirements

§72.1. Compliance with audit requirements

            A.(1) Notwithstanding any contrary provision of law, no funds appropriated in the general appropriations act, the capital outlay act, or other appropriation act, shall be released or provided to any recipient of an appropriation if, when, and for as long as, the recipient fails or refuses to comply with the provisions of R.S. 24:513.

            (2) No public entity that has failed or refused to comply with the provisions of R.S. 24:513 shall let any public contract that utilizes any state funds, whether received through direct appropriation or through transfer from another public entity, or whose funding relies upon the full faith and credit of the state. For the purposes of this Paragraph, the terms "public entity" and "public contract" shall be defined as in R.S. 38:2211(A), and the term "state funds" shall also include any federal funds, including grants, that pass through the state.

            B. No recipient shall be considered to fail or refuse to comply with the provisions of R.S. 24:513 pursuant to this Section during any extension of time granted by the legislative auditor or the Legislative Audit Advisory Council to the recipient to comply as provided in Subsection C of this Section.

            C. Notwithstanding any contrary provision of law, the legislative auditor may grant a recipient, for good cause shown, an extension of time to comply and the Legislative Audit Advisory Council may grant an additional extension with the recommendation of the legislative auditor.

            Acts 2008, No. 771, §1; Acts 2017, No. 399, §2.