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Code · Louisiana · Title 24 — Legislature and Laws

RS 24:574

353 words·~2 min read·/la/title-24/24-276

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RS 24:574
NOTE: §574 eff. if and when a deposit is made into the Louisiana Transparency Fund. See Acts 2023, No. 446.
§574. Expenditure database
A.(1) The auditor shall ensure that the website includes an expenditure database that is electronically searchable by the public and contains reporting of expenditures by each budget unit in the executive budget.
(2)All state agencies shall provide information to the auditor required by this Section in the time and manner required by the auditor.
B. The auditor shall ensure that the expenditure database has the following functionality and ability to:
(1)Search and aggregate expenditures by individual and multiple budget units and programs.
(2)Search and aggregate payments to individual vendors and governmental entities, including the total amount of state payments issued to individual vendors and governmental entities.
(3)Search and aggregate expenditures and payments from multiple fiscal years.
(4)Search and aggregate expenditures by category.
(5)Download information yielded by a search of the database.
C. The expenditure database shall include the following content:
(1)Expenditures by category including:
(a)Details of expenses charged to credit, debit, or other purchase cards and related fees to the extent available from the card issuer.
(b)Mandated interagency payments, such as fees to the legislative auditor, annual payments to the office of risk management, and contributions to retirement systems and benefits plans.
(c)Revenue sharing and aid to other levels of government, including minimum foundation program transfers.
(2)Where available, for each expenditure, the database shall include the following information:
(a)The name of the entity making the expenditure.
(b)The name of the person or entity receiving the payment.
(c)The date and the amount of the expenditure.
(d)A standardized descriptive title of the type and purpose of each expenditure.
(e)The manner of payment, including check, warrant, credit, debit, or other purchase card.
(f)The funding source, including the categorical code and the state fund or account from which the expenditure is accounted.
(g)Where applicable, a link to additional information on the contract available through the contracts database.
Acts 2023, No. 446, §1, see Act.
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