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

SLS 26RS-2599 ENGROSSED
2026 Regular Session
SENATE CONCURRENT RESOLUTION NO. 63
BY SENATORS BASS, ABRAHAM, BARROW, CARTER, JENKINS, MCMATH,
MIZELL, MYERS, STINE, TALBOT, WHEAT AND WOMACK
LEGISLATIVE FISCAL OFC. Requests the legislative auditor to examine and evaluate the
process of creating fiscal notes during the legislative session.
1 A CONCURRENT RESOLUTION
2 To urge and request the legislative auditor to examine and evaluate the process of
3 developing and preparing legislative fiscal notes and to submit a written report to the
4 Legislature of Louisiana no later than February 1, 2027.
5 WHEREAS, Joint Rule No. 4 of the Joint Rules of the Senate and House of
6 Representatives states that the legislative fiscal office is responsible for the preparation of
7 fiscal notes for every bill and joint resolution that is estimated to affect the receipt,
8 expenditure, allocation, or dedication of one hundred thousand dollars or more in any one
9 fiscal year of either state funds or the funds of any statewide political subdivision; and
10 WHEREAS, an accurate fiscal note is essential in determining the potential impact
11 of a bill, joint resolution, or amendment on the state fisc; and
12 WHEREAS, the legislative fiscal office requests the information needed to prepare
13 a fiscal note from the state agency, political subdivision, or private entity best suited to
14 providing the required information; and
15 WHEREAS, Joint Rule No. 4 requires the agency or political subdivision from whom
16 the information is requested to provide the information within forty-eight hours after the
17 request is made; and
18 WHEREAS, a private entity from whom such information is requested does not have
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SCR NO. 63
SLS 26RS-2599 ENGROSSED
1 the same duty to provide the information requested; and
2 WHEREAS, it has become increasingly common for state agencies, political
3 subdivisions, or private entities to fail to provide the requested information in a timely
4 manner, or to fail to provide the information altogether; and
5 WHEREAS, it has also become increasingly common for information used in the
6 preparation of fiscal notes to be provided by parties with a vested interest in the proposed
7 legislation, thereby creating the potential for actual or perceived conflicts of interest; and
8 WHEREAS, these circumstances have created significant challenges for the
9 legislative fiscal office to provide accurate and timely fiscal notes.
10 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
11 urge and request the legislative auditor to examine and evaluate the state's policies,
12 procedures, and practices for the development and preparation of legislative fiscal notes.
13 BE IT FURTHER RESOLVED that in conducting the review and examination, the
14 legislative auditor shall review approaches taken by other states in the development and
15 preparation of legislative fiscal notes to determine best practices. This review shall include
16 an examination of the role and involvement of private entities in the creation of fiscal notes
17 in other states, including but not limited to whether private entities that provide information
18 are permitted to lobby on the legislative instrument to which the fiscal note pertains, and the
19 procedures used to identify, disclose, and address potential conflicts of interest. This review
20 shall also include a comparison of data and information between legislative fiscal notes of
21 other states and legislative fiscal notes prepared by the Louisiana legislative fiscal office.
22 BE IT FURTHER RESOLVED that the legislative auditor shall submit a written
23 report of findings and recommendations to the Legislature of Louisiana and to the David R.
24 Poynter Legislative Research Library, as required by R.S. 24:771 and 772 no later than
25 February 1, 2027.
26 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
27 legislative auditor.
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SLS 26RS-2599 ENGROSSED
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, and digest do not constitute part of the law or proof
or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
DIGEST
SCR 63 Engrossed 2026 Regular Session Bass
Requests the legislative auditor to examine and evaluate the process of developing and
preparing legislative fiscal notes and to submit a written report to the legislature no later than
Feb. 1, 2027.
Summary of Amendments Adopted by Senate
Senate Floor Amendments to original bill
1. Clarifies that this is a review and examination and not an audit.
2. Directs the legislative auditor to compare fiscal note data with that of other
state fiscal offices.
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