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HR 264

BUDGETARY CONTROLS: Directs the Board of Regents and certain Boards of Supervisors of public postsecondary education institutions to conduct a fiscal review of all state and federal funds expended in furtherance of certain executive budget objectives and to transmit their findings to the legislative auditor for consolidation into a written report to the legislature (EG SEE FISC NOTE GF EX)

2026 Regular Session Introduced by Josh Carlson

Audits will review how funds are spent to boost underrepresented minority completers across Louisiana public colleges, consolidating results into a single report.

Read by title, recommitted to the Committee on Education.
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Bill Summary · HR 264

Purpose and intent

  • HR 264 directs the major Louisiana public postsecondary education governance bodies to audit and report on a specific executive budget objective.
  • Specifically, it targets the objective requiring numeric increases in “underrepresented minority” completers (defined as all races other than white, Asian, non-residents, and unknown/not reported) for fiscal years 2021-2022 through 2025-2026.
  • The goal is to assess how state and federal funds are used to pursue that objective and to consolidate findings into a single legislative report.

Key provisions

  • Entities required to act:
    • Board of Regents
    • Board of Supervisors for the University of Louisiana System
    • Board of Supervisors of Louisiana State University and Agricultural and Mechanical College (LSU A&M)
    • Board of Supervisors of Southern University and Agricultural and Mechanical College
    • Board of Supervisors of Community and Technical Colleges (LCTCS)
  • Each entity must have its internal auditor conduct a fiscal review limited to the funds expended in furtherance of the specified objective (underrepresented minority completers).
  • Review period: Fiscal Years 2021-2022 through 2025-2026.
  • Scope of review to include, at minimum:
    • Staffing costs (salaries, benefits, contract personnel) dedicated to administering, tracking, or reporting on the objective
    • Programmatic expenditures (recruitment, retention, scholarships, grants, stipends, and other awards) targeted or prioritized by the objective
    • Administrative and technology costs (data systems, reporting infrastructure, consultants, third-party vendors for data on race-classified completion data)
    • Performance-based funding or incentives tied to the objective
    • Any federal grant funds conditioned upon or directed to this objective
  • Deliverables:
    • Each system board must submit its completed review to the Legislative Auditor by December 31, 2026
    • Maintain supporting documentation and provide to the Legislative Auditor on request
    • Each system board must certify to the Speaker of the House and the President of the Senate on submission completion
  • Consolidation and reporting:
    • The Legislative Auditor’s Performance Audit Services division will consolidate all system submissions into a single written report
    • A consolidated report must be transmitted to the Speaker, the President, and the relevant House/Senate committees no later than 60 days prior to the 2027 Regular Session (or as soon as practicable)
    • Report contents include: comprehensive accounting of funds expended for the objective, findings by board/system/institution, and any observations on completeness, consistency, or quality of submissions
  • Standardization and cooperation:
    • The Legislative Auditor will issue a standardized reporting format within 30 days of adoption of the resolution
    • All boards and institutions must furnish requested records, data, personnel access, and assistance at no cost to the Legislative Auditor
    • System boards and institutions must cooperate within existing appropriations and without creating new costs to the state
  • Administrative mechanics:
    • The resolution directs internal audit functions to perform the reviews within their own systems, with the Legislative Auditor serving as the consolidating and reporting authority

Who is affected

  • Public postsecondary education institutions and their governance boards listed above
  • Internal audit functions within those boards and institutions
  • The Louisiana Legislative Auditor, specifically its Performance Audit Services division, as the consolidating and reporting body

Procedural and timeline aspects

  • Review period defined: FY 2021-2022 through FY 2025-2026
  • Completion deadline for system submissions: December 31, 2026
  • Consolidated reporting timeline: deliver no later than 60 days before the 2027 Regular Session of the Legislature
  • Reporting format: a standardized format to be issued by the Legislative Auditor within 30 days of adoption
  • Legal and compliance context:
    • Aligns with state provisions requiring cooperation and access to records (R.S. 17:3351(I), R.S. 17:3138.6, 2 CFR Part 200, and Louisiana Revised Statutes on legislative oversight and access to information)

Potential impact and significance

  • Creates a centralized, consolidated view of how state and federal funds are used to advance the underrepresented minority completers objective.
  • Improves transparency around costs and effectiveness of targeted recruitment, retention, scholarships, and related programmatic efforts.
  • Enables the Legislature to assess whether funding streams are being used efficiently and to identify any gaps or inconsistencies across systems.
  • Relies on existing audit infrastructure, aiming for cost-efficient reporting without new program costs.

Compiled from official sources — confirm details with the bill’s official record.

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