KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Louisiana

HB1045 • 2026

LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Jeremy LaCombe
Last action
2026-05-20
Official status
Sent to Governor
Effective date
Not listed

Plain English Breakdown

The official source material does not specify the exact population range for parishes affected by the new rules.

Legislative Auditor Audit Threshold for Local Auditees

This bill changes the financial audit requirements for local government groups based on their revenue and population.

What This Bill Does

  • Changes the amount of money a local group must receive before they are required to have an annual audit from $200,000 to $500,000.
  • Specifies that parishes with populations between 20,201 and 20,999 people who receive at least $600,000 in revenue each year must have an annual audit.
  • Requires the legislative auditor to adjust the $600,000 threshold for inflation starting July 1, 2027.

Who It Names or Affects

  • Local government groups that receive certain amounts of money and meet population criteria.
  • The Legislative Auditor who will conduct these audits.

Terms To Know

Legislative Auditor
A person or office responsible for auditing local governments to ensure they are managing their finances properly.
Consumer Price Index (CPI)
An economic measure that tracks the average change over time in the prices paid by urban consumers for a market basket of consumer goods and services.

Limits and Unknowns

  • The bill does not specify what happens if local groups do not meet the audit requirements.
  • It is unclear how many parishes will be affected by the new population criteria.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted

Plain English: HCAHB1045 4311 3765 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on House and Governmental Affairs to Original House Bill No.

  • HCAHB1045 4311 3765 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on House and Governmental Affairs to Original House Bill No.
  • 1045 by Representative LaCombe 1 AMENDMENT NO.
  • 1 2 On page 1, line 2, after "R.S.
  • 24:513(J)(1)(c)(iii)" and before "and to" delete "and (iv)" 3 AMENDMENT NO.
Draft

Plain English: HCAHB1045 3645 3389 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on House and Governmental Affairs to Original House Bill No.

  • HCAHB1045 3645 3389 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on House and Governmental Affairs to Original House Bill No.
  • 1045 by Representative LaCombe 1 AMENDMENT NO.
  • 1 2 On page 1, line 2, after "R.S.
  • 24:513(J)(1)(c)(iii)" and before "and to" delete "and (iv)" 3 AMENDMENT NO.

Bill History

  1. 2026-05-20 H

    Sent to the Governor for executive approval.

  2. 2026-05-19 S

    Signed by the President of the Senate.

  3. 2026-05-19 H

    Enrolled and signed by the Speaker of the House.

  4. 2026-05-19 H

    Received from the Senate without amendments.

  5. 2026-05-18 S

    Rules suspended. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

  6. 2026-05-11 S

    Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

  7. 2026-05-07 S

    Read by title and referred to the Legislative Bureau.

  8. 2026-05-06 S

    Reported favorably.

  9. 2026-04-22 S

    Read second time by title and referred to the Committee on Senate and Governmental Affairs.

  10. 2026-04-21 S

    Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.

  11. 2026-04-21 H

    Read third time by title, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

  12. 2026-04-20 H

    Scheduled for floor debate on 04/21/2026.

  13. 2026-04-15 H

    Read by title, amended, ordered engrossed, passed to 3rd reading.

  14. 2026-04-14 H

    Reported with amendments (13-0).

  15. 2026-03-31 H

    Read by title, under the rules, referred to the Committee on House and Governmental Affairs.

  16. 2026-03-30 H

    Read by title. Lies over under the rules.

Official Summary Text

LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

Current Bill Text

Read the full stored bill text 
ENROLLED
2026 Regular Session
HOUSE BILL NO. 1045
BY REPRESENTATIVE LACOMBE
1 AN ACT
2 To amend and reenact R.S. 24:513(J)(1)(c)(iii) and to enact R.S. 24:513(J)(1)(c)(v), relative
3 to the legislative auditor; to provide relative to the powers and duties of the
4 legislative auditor; to provide relative to local auditees; to provide for the threshold
5 amount for certain local auditees to be audited annually; to provide for the
6 adjustment of the threshold amount; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 24:513(J)(1)(c)(iii) is hereby amended and reenacted and R.S.
9 24:513(J)(1)(c)(v) is hereby enacted to read as follows:
10 §513. Powers and duties of legislative auditor; audit reports as public records;
11 assistance and opinions of attorney general; frequency of audits; subpoena
12 power
13 * * *
14 J.(1) The audits enumerated in Subsection A of this Section shall be
15 conducted frequently enough to control and safeguard the assets of the auditee as
16 follows:
17 * * *
18 (c) The financial statements of local auditees as defined in Paragraph (A)(3)
19 of this Section shall be audited as follows:
20 * * *
21 (iii) Any local auditee that receives two hundred thousand dollars or more
22 in revenues and other sources in any one fiscal year, but less than five hundred
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 1045 ENROLLED
1 thousand dollars the audit threshold amount provided pursuant to Item (iv) or (v) of
2 this Subparagraph, shall cause to be conducted an annual review of its financial
3 statements to be accompanied by an attestation report in accordance with the
4 Louisiana Governmental Audit Guide. However, the legislative auditor, at his
5 discretion, may require said local auditee to have an audit of its books and accounts.
6 * * *
7 (v)(aa) Notwithstanding Item (iv) of this Subparagraph, any local auditee in
8 a parish having a population in excess of twenty thousand two hundred persons and
9 less than twenty-one thousand persons as of the latest federal decennial census that
10 receives six hundred thousand dollars or more in revenues and other sources in any
11 one fiscal year shall be audited annually.
12 (bb) Beginning on July 1, 2027, and on July first of each year thereafter, if
13 there has been an increase in the unadjusted Consumer Price Index as published by
14 the United States Department of Labor, Bureau of Labor Statistics, in January of
15 each year, the audit threshold amount provided in Subitem (aa) of this Item shall be
16 increased by the same percentage as the percentage by which the Consumer Price
17 Index is increased, rounded to the nearest dollar. The legislative auditor shall adjust
18 the audit threshold amount according to the Consumer Price Index as provided in this
19 Subitem.
20 * * *
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.