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Louisiana Revised Statutes Tit. 39, § 16.4. Duties of the commissioner relative to the expenditure database

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of par. (A)(1) effective until July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See italic note, post. >

A. (1) The commissioner shall ensure 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.

<Text of par. (A)(1) effective July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See italic note, post.>

A. (1) The commissioner shall establish an expenditure database that contains reporting of expenditures by each budget unit in the executive budget.

(2) All state agencies shall be required to provide information pursuant to this Subpart.

<Text of subsec. B repealed effective July 1, 2026, or the day after the commissioner of administration and the legislative auditor report to the legislature that the transition is complete, whichever is earlier. See italic note following this section. >

B. The expenditure database shall have the following functionality:

(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 and shall include:

(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.

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Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 39, § 16.4. Duties of the commissioner relative to the expenditure database - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-39-sect-16-4/

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