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HB1045 • 2026
LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees
LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees
Enacted
This bill passed the Legislature and reached final enactment based on the latest official action.
- Sponsor
- Jeremy LaCombe
- Last action
- 2026-06-01
- Official status
- Became law without the Governor's signature - Act 591
- Effective date
- Not listed
Plain English Breakdown
The official summary and bill text do not specify what happens if an auditee's revenue falls below the threshold after an initial audit.
Legislative Auditor Audit Threshold for Local Auditees
This act sets a new threshold requiring local auditees with revenues of $600,000 or more in parishes with populations between 20,200 and 21,000 to be audited annually, with adjustments based on the Consumer Price Index starting from July 1, 2027.
What This Bill Does
- Sets a new threshold requiring local auditees in parishes with populations between 20,200 and 21,000 to be audited annually if they receive $600,000 or more in revenues in one fiscal year.
- Requires the legislative auditor to adjust the audit threshold amount annually based on changes in the Consumer Price Index starting from July 1, 2027.
Who It Names or Affects
- Local auditees that receive at least $600,000 in revenues and are located in parishes with populations between 20,200 and 21,000 people.
- The legislative auditor who is responsible for conducting these audits.
Terms To Know
- Local auditees
- Government entities or organizations that are required to undergo financial audits by the legislative auditor.
- Consumer Price Index (CPI)
- A measure of inflation calculated by the U.S. Department of Labor, Bureau of Labor Statistics, showing changes in prices paid for goods and services.
Limits and Unknowns
- The act does not specify what happens if a local auditee's revenue falls below the threshold after an initial audit.
- It is unclear how many parishes will have populations within the specified range of 20,200 to 21,000 people.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
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.
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
-
2026-06-01
H
Effective date: 08/01/2026.
-
2026-06-01
H
Becomes Act No. 591 without the Governor's signature.
-
2026-05-20
H
Sent to the Governor for executive approval.
-
2026-05-19
S
Signed by the President of the Senate.
-
2026-05-19
H
Enrolled and signed by the Speaker of the House.
-
2026-05-19
H
Received from the Senate without amendments.
-
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.
-
2026-05-11
S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
-
2026-05-07
S
Read by title and referred to the Legislative Bureau.
-
2026-05-06
S
Reported favorably.
-
2026-04-22
S
Read second time by title and referred to the Committee on Senate and Governmental Affairs.
-
2026-04-21
S
Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
-
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.
-
2026-04-20
H
Scheduled for floor debate on 04/21/2026.
-
2026-04-15
H
Read by title, amended, ordered engrossed, passed to 3rd reading.
-
2026-04-14
H
Reported with amendments (13-0).
-
2026-03-31
H
Read by title, under the rules, referred to the Committee on House and Governmental Affairs.
-
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
ACT No. 5912026 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
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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:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.