Louisiana Revised Statutes 36:8.2 – A. The secretary of a department that includes an agency that has an appropriation in the general appropriation bill or the ancillary appropriation bill of thirty million dollars or
Terms Used In Louisiana Revised Statutes 36:8.2
- Agency: means and includes the boards, commissions, departments, agencies, offices, officers, and other instrumentalities, or any or all of these, within the executive branch of state government which are abolished by this Title or which are transferred and placed within departments of the state government created and established or continued by this Title or transferred to and placed within the office of the governor as provided by this Title. See Louisiana Revised Statutes 36:3
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Office: means each principal operational unit within a department, except the executive office of the secretary. See Louisiana Revised Statutes 36:3
- Secretary: means the officer appointed by the governor as the executive head and chief administrative officer of certain departments created and provided for by this Title. See Louisiana Revised Statutes 36:3
A. The secretary of a department that includes an agency that has an appropriation in the general appropriation bill or the ancillary appropriation bill of thirty million dollars or more shall establish an internal audit function and shall establish an office of the chief audit executive who shall be responsible for ensuring that the internal audit function adheres to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing. The chief audit executive shall maintain organizational independence in accordance with these standards and shall have direct and unrestricted access to the secretary. The chief audit executive shall annually certify to the secretary that the internal audit function conforms to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing.
B. For the purpose of this Section, “secretary” means the chief administrative officer of each department in the executive branch of state government, except “secretary” means the following in the case of the listed departments:
(1) For the Department of State Civil Service, the State Civil Service Commission through the director.
(2) For the Department of Agriculture and Forestry, the commissioner of agriculture and forestry.
(3) For the Department of Education, the state superintendent of education, except as otherwise provided in Title 17 of the Louisiana Revised Statutes of 1950 relative to the internal audit function for the Louisiana Student Financial Assistance Commission, the Board of Regents, and the postsecondary education management boards and institutions and agencies under the authority of those agencies.
(4) For the Department of Insurance, the commissioner of insurance.
(5) For the Department of Justice, the attorney general.
(6) For the Department of Public Service, the Public Service Commission.
(7) For the Department of State, the secretary of state.
(8) For the Department of the Treasury, the state treasurer.
(9) For the Louisiana Workforce Commission, the executive director.
(10) For the office of the governor and all of the agencies transferred or placed within the office of the governor, the commissioner of administration.
Acts 2015, No. 314, §3.