§72.1. Compliance with audit requirements
A.(1) Notwithstanding any contrary provision of law, no funds appropriated directly
or indirectly in the general appropriations act, the capital outlay act, or other appropriation
act, or awarded from the Louisiana Department of Health Drinking Water Revolving Loan
Fund, the Department of Environmental Quality Clean Water State Revolving Fund, or from
the office of community development programs for Community Development Block Grants,
local government assistance program, disaster recovery grants, the Community Water
Enrichment and Other Improvements Fund, or similar programs, shall be released or
provided to any recipient of an appropriation if, when, and for as long as the recipient fails
or refuses to comply with the provisions of R.S. 24:513 or R.S. 39:112(E)(4).
(2) No public entity that has failed or refused to comply with the provisions of R.S.
24:513 shall let any contract, including a public contract, that utilizes any state funds,
whether received through direct appropriation, through transfer or grant from another public
entity, or whose funding relies upon the full faith and credit of the state. For the purposes
of this Paragraph, the terms "public entity" and "public contract" shall be defined as in R.S.
38:2211(A), and the term "state funds" shall also include any federal funds, including grants,
that pass through the state. For the purposes of this Section, the term "public entity" shall
include a local auditee as defined in R.S. 24:513.
B. 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 or the Legislative Audit Advisory Council to the recipient to comply as
provided in Subsection C of this Section.
C. Notwithstanding any contrary provision of law, the legislative auditor may grant
a recipient, for good cause shown, an extension of time to comply and the Legislative Audit
Advisory Council may grant an additional extension with the recommendation of the
legislative auditor.
D. Notwithstanding any provision of law to the contrary, if the public entity is in
compliance with R.S. 24:513 when it enters into a public contract related to public health,
welfare, or safety, and later becomes noncompliant with the provisions of R.S. 24:513, the
legislative auditor may grant the public entity an extension of time under R.S. 24:513 in
order that the public entity may receive appropriated or awarded state funds and shall tender
outstanding payments to contractors, subcontractors, suppliers, and others due payment by
the public entity related solely to contracts that will inure to the benefit of public health,
welfare, or safety. The public entity shall abide by any conditions imposed by the legislative
auditor to monitor the proper payment of funds due to contractors, subcontractors, suppliers,
and others.
Acts 2008, No. 771, §1; Acts 2017, No. 399, §2; Acts 2020, No. 219, §1, eff. July 1,
2020; Acts 2024, No. 764, §1, eff. July 1, 2024.