§554. Powers
A.(1) The council shall have the power and authority to hold hearings, to subpoena
witnesses, administer oaths, compel the production of books, documents, records, and
papers, public and private, to order the compiling and furnishing to the legislative auditor of
the sworn statements and actuarial valuations which are required by R.S. 24:514, to petition
directly, or through a representative authorized by the council, the courts for writs of
mandamus to order the compiling and furnishing of the sworn statements and actuarial
valuations required by R.S. 24:514, and to do all other things necessary to advise, aid, and
assist the legislative auditor in carrying out the duties and responsibilities of his office.
(2) It shall also have the full power and authority of the legislature inherent in that
body and conferred by law to take testimony at public or private hearings, and upon failure
of any person to comply with an order of the council, to punish for contempt.
B.(1) If the council determines based upon its review and investigation that, without
appropriate cause, an auditee has not complied with the recommendations contained in an
audit report of such auditee, the council shall forward its determination of noncompliance
to the Joint Legislative Committee on the Budget and the appropriate oversight committees
of the House of Representatives and the Senate.
(2) If the council determines based upon its review and investigation that, without
appropriate cause, a local auditee as defined in R.S. 24:513 has failed for three consecutive
years to sufficiently resolve the findings contained in an audit report of such local auditee,
the council may, after notice to and a public hearing with the local auditee, make a
determination that the local auditee has failed or refused to comply with the provisions of
R.S. 24:513, and upon two-thirds vote of the entire membership of the council, may direct
the treasurer to withhold funds in accordance with R.S. 39:72.1.
Acts 1978, No. 357, §2. Amended by Acts 1980, No. 511, §1; Acts 1980, No. 794,
§1, eff. Aug. 1, 1980; Acts 1981, No. 206, §1; Acts 1999, No. 264, §1, eff. July 1, 1999; Acts
2015, No. 462, §1.