Louisiana Revised Statutes 39:16.4
Terms Used In Louisiana Revised Statutes 39:16.4
- Budget unit: means any spending agency of the state which is declared to be a budget unit by the division of administration and which is identified for accounting purposes by a five-digit number code. See Louisiana Revised Statutes 39:2
- Commissioner: means the commissioner of administration. See Louisiana Revised Statutes 39:16.1
- Executive budget: means the document submitted to the legislature at each regular session, pursuant to the provisions of this Chapter and La. See Louisiana Revised Statutes 39:2
- Expenses: means amounts represented by cash paid out or by obligations to pay cash or partly by each for maintaining and operating government services. See Louisiana Revised Statutes 39:2
- Fund: means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with regulations, restrictions, and limitations. See Louisiana Revised Statutes 39:2
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 39:2
NOTE: Paragraph (A)(1) eff. 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 Acts 2023, No. 446.
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.
NOTE: Paragraph (A)(1) as amended by Acts 2023, No. 446, eff. 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.
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.
NOTE: Subsection B eff. 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 Acts 2023, No. 446.
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.
NOTE: Subsection B as repealed by Acts 2023, No. 446, eff. 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.
B. Repealed by Acts 2023, No. 446, §4, see Act.
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.
Acts 2018, 2nd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2023, No. 446, §§ 3,4, see Act.