Society of Louisiana
Certified Public Accountants

2400 Veterans Blvd.,
Suite 500
Kenner, LA 70062
(504) 464-1040
1-800-288-5272

Fax (504) 469-7930

State Funding Subject to Compliance with General Appropriations Act and Audit Requirements

Section 17(A) of Act 18 of 2007 (the General Appropriations Act) states, “Notwithstanding any contrary provision of this Act or any contrary provision of law, no funds appropriated by this Act shall be released or provided to any recipient of an appropriation made in this Act if, when, and for as long as, the recipient fails or refuses to comply with the provisions of R.S. 24:513. 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 to the recipient to comply.”   

Pursuant to this provision of the General Appropriations Act, the Legislative Auditor will provide monthly reports of agencies that are not in compliance with R.S. 24:513 to the State Treasurer's Office, the Division of Administration, and the Joint Legislative Committee on the Budget.

The Legislative Auditor Office's understanding is that any agency that appears on this monthly list will not receive any funding from the General Appropriations Act until they are in compliance with R.S. 24:513.   

Please make sure that clients, especially those who currently have delinquent reports outstanding, understand the ramifications of this language in the General Appropriations Act and, that in order to avoid an interruption in state funding, reports must be submitted timely to the Legislative Auditor's Office.

If you have questions regarding General Appropriations Act and compliance with R.S. 24:513, please contact Joy Irwin, Assistant Legislative Auditor and Director of Advisory Services, at (225) 339-3975 or Suzanne Elliott at (225) 339-3802.

Society of Louisiana Certified Public Accountants | 2400 Veterans Memorial Blvd., Suite 500 • Kenner, LA 70062 | (504) 464-1040 • 1-800-288-5272 • Fax (504) 469-7930
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