- An agency head of an auditee who has actual knowledge of or reasonable cause to believe that there has been a misappropriation of the public funds or assets of his agency shall immediately notify, in writing, the legislative auditor and the district attorney of the parish in which the agency is domiciled of such misappropriation. "Reasonable cause" shall include information obtained as a result of the filing of a police report, an internal audit finding, or other source indicating such a misappropriation of agency funds or assets has occurred. The district attorney, or other prosecutorial agency, notified of such misappropriation may request audit assistance from the legislative auditor with respect to the misappropriation.
This revised statute requires the agency head (as defined in R.S. 42:1102 (2) (a) and (3)) to report any misappropriation of public funds that has occurred within their agency to the Louisiana Legislative Auditor (LLA) and the district attorney (DA) of the local auditee’s respective judicial district. The notification must be made when the agency head becomes aware that a misappropriation has occurred. The notification must be in writing.
- What would be an example of an agency head?
- What form does the notification need to be in?
- How much information is required to be included in the letter about the misappropriation?
- The notification in R.S. 24:523 A. must be made when the agency head has either “actual knowledge” or “reasonable cause to believe” that a misappropriation of public funds or assets has occurred. The second criterion appears to be at a much lower level than the first. If I as an agency head am not 100% sure that a misappropriation has occurred, should I make the notification to LLA and the DA that is required in R.S. 24:523 A.?
- How much time does the agency have to make the notification after discovery of a misappropriation?
- Does the law allow my agency time to conduct an investigation to determine the amount of the misappropriation before we notify LLA and the DA?
- At what point is an agency head required to report a misappropriation to law enforcement?
- What happens after the notification is made to LLA and the DA?
- I work for a local auditee and am aware of a misappropriation that has occurred. I am not the agency head; in fact, I believe the agency head is involved in the misappropriation. What should I do?