Louisiana House Bill HB1045

Louisiana 2026 Regular Session

• Introduced: 3/30/26
• Refer: 3/31/26
• Report Pass: 4/14/26
• Engrossed: 4/21/26
• Refer: 4/22/26
• Report Pass: 5/6/26
• Enrolled: 5/19/26
• Chaptered: 6/1/26
• Passed: 6/1/26

Caption

LEGISLATIVE AUDITOR: Provides for the audit threshold for local auditees

Summary

HB 1045 amends Louisiana law governing the legislative auditor’s duties for local auditees. The bill changes the audit threshold rules for certain local entities by creating a special annual-audit requirement for local auditees in parishes with populations between 20,000 and 21,000 that receive at least $600,000 in revenues and other sources in a fiscal year. Those entities must be audited annually rather than subject only to a lower-level review, unless another threshold or requirement applies. The bill also adds an inflation adjustment mechanism. Beginning July 1, 2027, the $600,000 threshold will be increased each year if the Consumer Price Index rises, with the legislative auditor responsible for making the adjustment. The measure is framed as a technical update to the audit framework, but it effectively narrows or expands the number of local auditees subject to annual audits over time depending on revenue levels and inflation.

Impact

HB 1045 amends R.S. 24:513, which governs the legislative auditor’s powers and the frequency of audits for local auditees. It creates a new population-specific audit category and directs the legislative auditor to adjust the applicable revenue threshold annually based on CPI changes. The practical effect is to increase audit oversight for certain small-parish local entities while also building in automatic threshold updates to preserve the rule’s value over time. Local governments, special districts, and other local auditees in the affected population range may face additional compliance and audit costs.

Sentiment

The bill appears to have been broadly supported and noncontroversial. It passed the House 90-0 and the Senate 34-0, and there is no recorded committee debate in the provided materials. The unanimous votes suggest legislators generally viewed the measure as a routine administrative or oversight adjustment rather than a disputed policy change.

Contention

No significant opposition is reflected in the available record. The only likely points of discussion would have been the choice to single out parishes with populations between 20,000 and 21,000 and the decision to set a $600,000 audit threshold with automatic CPI indexing. Those provisions could affect which local auditees must undergo a full annual audit and may impose added costs on affected local governments, but the vote history indicates no visible controversy among lawmakers.