Louisiana HB 694: APPROPRIATIONS/ANCILLARY:  Provides for the ancillary expenses of state government

Bill Text

ENROLLED
ACT No. 49
2018 Regular Session
HOUSE BILL NO. 694
BY REPRESENTATIVE HENRY
1 AN ACT
2 To provide for the establishment and reestablishment of agency ancillary funds, to be
3 specifically known as internal service funds, auxiliary accounts, or enterprise funds
4 for certain state institutions, officials, and agencies; to provide for appropriation of
5 funds; and to regulate the administration of said funds.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. There are hereby appropriated the amounts shown below, which shall be
8 payable out of the state general fund, to the extent of funds deposited, unless otherwise
9 specified, for the establishment and reestablishment of agency ancillary funds which shall
10 be specifically known as internal service funds, auxiliary accounts, or enterprise funds. The
11 monies in each fund shall be used for working capital in the conduct of business enterprises
12 rendering public service, auxiliary service, and interagency service.
13 In the conduct of each such business, receipts shall be deposited in the state treasury
14 and disbursements made by the state treasurer to the extent of the amount deposited to the
15 credit of each ancillary fund, for the Fiscal Year 2018-2019. All funds appropriated herein
16 shall be expended in compliance with the public bid laws of the state.
17 Section 2.A. Except as otherwise provided by law or as herein otherwise provided,
18 any fund equity resulting from prior year operations shall be included as a resource of the
19 fund from which the ancillary fund is directly or indirectly derived.
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1 B. Funds on deposit with the state treasury at the close of the fiscal year are
2 authorized to be transferred to each fund respectively, as equity for Fiscal Year 2019-2020.
3 All unexpended cash balances as of June 30, 2019, shall be remitted to the state
4 treasurer on or before August 14, 2019. If not reestablished in the subsequent year's Act, the
5 agency must liquidate all assets and return all advances no later than August 14, 2019.
6 C. The program descriptions contained in this Act are not part of the law and are not
7 enacted into law by virtue of their inclusion into this Act.
8 Section 3. All money from federal, interagency transfers, statutory dedications, or
9 fees and self generated revenues shall be available for expenditure in the amounts herein
10 appropriated.
11 Any increase in such revenues shall be available for allotment and expenditure by
12 an agency on approval of an increase in the appropriation by the commissioner of
13 administration and the Joint Legislative Committee on the Budget. Any increase in such
14 revenues for an agency without an appropriation from the respective revenue source shall
15 be incorporated into the agency's appropriation on approval of the commissioner of
16 administration and the Joint Legislative Committee on the Budget.
17 Section 4.A. The figures in parentheses following the designation of a budget entity
18 are the total authorized positions and authorized other charges positions for that entity,
19 number of employees approved for each agency, as a result of the passage of this Act, may
20 be increased by the commissioner of administration when sufficient documentation is
21 presented and the request is deemed valid. However, any request which exceeds five
22 positions shall be approved by the commissioner of administration and the Joint Legislative
23 Committee on the Budget.
24 B. The budget request of any agency with an appropriation level of thirty million
25 dollars or more shall include within its existing table of organization positions which
26 perform the function of internal auditing, including the position of a chief audit executive.
27 The chief audit executive shall be responsible for ensuring that the internal audit function
28 adheres to the Institute of Internal Auditors, International Standards for the Professional
29 Practice of Internal Auditing. The chief audit executive shall maintain organizational
30 independence in accordance with these standards and shall have direct and unrestricted
31 access to the commission, board, secretary, or equivalent head of the agency. The chief
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1 audit executive shall certify to the commission, board, secretary, or equivalent head of the
2 agency that the internal audit function conforms to the Institute of Internal Auditors,
3 International Standards for the Professional Practice of Internal Auditing.
4 Section 5. All key and supporting performance objectives and indicators for the
5 departments, agencies, programs, and budget units contained in the Governor’s Executive
6 Budget Supporting Document shall be adjusted by the commissioner of administration to
7 reflect the funds appropriated therein. The commissioner of administration shall report on
8 these adjustments to the Joint Legislative Committee on the Budget by August 15, 2018.
9 Section 6. Th