Louisiana Revised Statutes Tit. 24, § 524. Restitution of audit costs

A. All costs incurred by the legislative auditor to audit, investigate, or report possible fraud, theft, or other misappropriation shall be recoverable by civil suit against the responsible party. The attorney general, at the request of the legislative auditor, may seek recovery on behalf of the legislative auditor of such costs through civil suit against the responsible party.

B. The attorney general may also seek recovery from the responsible party of all costs and reasonable attorney fees incurred by the attorney general in a civil suit instituted at the request of the legislative auditor as provided in Subsection A of this Section.

C. The attorney general or the local district attorney prosecuting such crimes shall also seek restitution of such costs incurred by the legislative auditor.

D. If costs for an audit that were previously reimbursed pursuant to R.S. 24:517.1 or 517.3 are recovered pursuant to this Section, those costs shall be paid to the appropriate public or quasi public entity.

E. No person convicted of misappropriation or theft shall have his record expunged until he has made restitution and at least five years have passed since his conviction.

F. For purposes of this Section, “responsible party” means the person or entity actually responsible for the misappropriation.