RS 24:515.2
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RS 24:515.2
§515.2. Uniform audit reporting for court costs, fines, and fees
A. The legislature hereby recognizes that the reporting of court costs, fines, and fees is fragmented and does not provide a comprehensive picture of certain judicial finances and the costs of operating the judicial system. Therefore, it is the intent of the legislature in the interest of the public to require the legislative auditor, by generally accepted auditing standards, to develop a uniform format for audit reports for all local and state auditees that assess, collect, or receive revenue from pre- or post-adjudication costs, fines, and fees, and which requires the reporting of certain information that helps to provide a more complete and accurate understanding of the types of costs, fines, and fees that are assessed, the amounts of the assessments, how the assessed amounts are collected and disbursed, and the cost of collecting the assessed amounts.
B. In order to fulfill the purposes of this Section, the legislative auditor and the Louisiana Supreme Court shall require that such uniform audit reports for the auditees described in Subsection A of this Section include, at a minimum, the amounts of all pre- and post-adjudication court costs, fines, and fees assessed or imposed; the amounts collected; the amounts outstanding; the amounts retained; the amounts disbursed; and the amounts received from disbursements.
C. The legislative auditor, jointly with the Louisiana Supreme Court, shall develop, supervise, and require the use of uniform, standardized, and consistent terminology for use in reporting on pre- and post-adjudication court costs, fines, and fees in order to provide for clarity.
D. Notwithstanding any provision of law to the contrary, local and state auditees described in Subsection A of this Section shall commence to use the uniform audit reports developed by the legislative auditor pursuant to the provisions of this Section by the end of Calendar Year 2020 for such local and state auditees on a calendar year schedule, or Fiscal Year 2020-2021 for such local and state auditees on a fiscal year schedule. The legislative auditor, jointly with the Louisiana Supreme Court, shall develop reporting schedules to assist such local and state auditees with standardized and uniform reporting requirements as provided for in this Section.
Such reporting schedules shall be deposited with the legislative auditor.
E. The legislative auditor shall review the reporting schedules on an annual basis and shall revise the reporting schedules, jointly with the Louisiana Supreme Court, as circumstances deem necessary.
Acts 2020, No. 87, §1.