SCR 63

2026 Regular Session  ENROLLED
SENATE CONCURRENT RESOLUTION NO. 63
BY SENATORS BASS, ABRAHAM, BARROW, CARTER, JENKINS, MCMATH,
  MIZELL, MYERS, STINE, TALBOT, WHEAT AND WOMACK AND
  REPRESENTATIVES ADAMS, BAMBURG, BOUDREAUX, FISHER,
  FREEMAN, GLORIOSO, JACKSON, MIKE JOHNSON,
  LARVADAIN, MARCELLE, NEWELL, WALTERS AND YOUNG
  A CONCURRENT RESOLUTION
To urge and request the legislative auditor to examine and evaluate the process of
       developing and preparing legislative fiscal notes and to submit a written report to the
       Legislature of Louisiana no later than February 1, 2027.
       WHEREAS, Joint Rule No. 4 of the Joint Rules of the Senate and House of
Representatives states that the legislative fiscal office is responsible for the preparation of
fiscal notes for every bill and joint resolution that is estimated to affect the receipt,
expenditure, allocation, or dedication of one hundred thousand dollars or more in any one
fiscal year of either state funds or the funds of any statewide political subdivision; and
       WHEREAS, an accurate fiscal note is essential in determining the potential impact
of a bill, joint resolution, or amendment on the state fisc; and
       WHEREAS, the legislative fiscal office requests the information needed to prepare
a fiscal note from the state agency, political subdivision, or private entity best suited to
providing the required information; and
       WHEREAS, Joint Rule No. 4 requires the agency or political subdivision from whom
the information is requested to provide the information within forty-eight hours after the
request is made; and
       WHEREAS, a private entity from whom such information is requested does not have
the same duty to provide the information requested; and
       WHEREAS, it has become increasingly common for state agencies, political
subdivisions, or private entities to fail to provide the requested information in a timely
manner, or to fail to provide the information altogether; and
       WHEREAS, it has also become increasingly common for information used in the
preparation of fiscal notes to be provided by parties with a vested interest in the proposed
legislation, thereby creating the potential for actual or perceived conflicts of interest; and
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SCR NO. 63  ENROLLED
        WHEREAS, these circumstances have created significant challenges for the
legislative fiscal office to provide accurate and timely fiscal notes.
        THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request the legislative auditor to examine and evaluate the state's policies,
procedures, and practices for the development and preparation of legislative fiscal notes.
        BE IT FURTHER RESOLVED that in conducting the review and examination, the
legislative auditor shall review approaches taken by other states in the development and
preparation of legislative fiscal notes to determine best practices. This review shall include
an examination of the role and involvement of private entities in the creation of fiscal notes
in other states, including but not limited to whether private entities that provide information
are permitted to lobby on the legislative instrument to which the fiscal note pertains, and the
procedures used to identify, disclose, and address potential conflicts of interest. This review
shall also include a comparison of data and information between legislative fiscal notes of
other states and legislative fiscal notes prepared by the Louisiana legislative fiscal office.
        BE IT FURTHER RESOLVED that the legislative auditor shall submit a written
report of findings and recommendations to the Legislature of Louisiana and to the David R.
Poynter Legislative Research Library, as required by R.S. 24:771 and 772 no later than
February 1, 2027.
        BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
legislative auditor.
  PRESIDENT OF THE SENATE
  SPEAKER OF THE HOUSE OF REPRESENTATIVES
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