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HR 80

LEGISLATIVE AUDITOR: Directs the legislative auditor to conduct a comprehensive fiscal audit of all state and federal funds expended by the Board of Regents and certain boards of supervisors, colleges, and universities under its jurisdiction relative to certain executive budget metrics (OR SEE FISC NOTE GF EX)

2026 Regular Session Introduced by Josh Carlson

Audits all expenditures tied to increasing underrepresented minority graduates across Louisiana public colleges, totaling a written report to the legislature before 2027.

Reported by substitute (11-7), with recommendation to recommit to the Committee on Education..
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Bill Summary · HR 80

Purpose and intent

  • HR 80 directs the Louisiana Legislative Auditor to perform a comprehensive fiscal audit of all state and federal funds expended by:
    • the Board of Regents,
    • the Board of Supervisors for the University of Louisiana System,
    • the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College (LSU and A&M),
    • the Board of Supervisors of Southern University and Agricultural and Mechanical College,
    • the Board of Supervisors of Community and Technical Colleges,
    • and certain public colleges and universities under their jurisdiction identified in the resolution.
  • The audit is specifically in furtherance of an Executive Budget objective that requires numeric increases in “underrepresented minority completers” (all races other than white, Asian, non-residents, and unknown/not reported) for academic years 2021-2022 through 2025-2026.
  • The result should be a written fiscal report to the legislature, delivered no later than 90 days prior to the 2027 Regular Session.

Key provisions

  • Scope of audit
    • Limited in scope to expenditures traceable to the executive budget objective that mandates increases in underrepresented minority completers.
    • Coverage includes all state and federal funds expended by the specified boards and their respective colleges and universities.
  • Expenditure categories to be identified and quantified
    • Staffing costs: salaries, benefits, and contract personnel dedicated to administering, tracking, or reporting on the objective.
    • Programmatic expenditures: recruitment, retention programs, scholarships, grants, stipends, and other financial awards targeted or prioritized by underrepresented minority status.
    • Administrative and technology costs: data systems, reporting infrastructure, consultants, and third-party vendors for collecting, analyzing, or reporting race-classified student data related to the objective.
    • Performance-based funding or incentive payments: amounts paid to institutions based on attainment or progress toward the objective.
    • Federal grant funds: funds received conditioned upon or directed toward this objective.
  • Deliverable
    • A written fiscal report to the legislature, due no later than 90 days before the 2027 Regular Session.
    • The report must include, at minimum:
    • A comprehensive accounting of all state and federal funds expended in furtherance of the objective, organized by board, system, and institution.
    • A summary of findings for each board, system, and institution identified.

Who is affected

  • Public higher education governance and institutions in Louisiana:
    • Board of Regents
    • University of Louisiana System (UL System) – Board of Supervisors
    • Louisiana State University System – Board of Supervisors
    • Southern University System – Board of Supervisors
    • Community and Technical Colleges – Board of Supervisors
    • Individual public colleges and universities under these boards’ jurisdictions as identified in the resolution
  • Fiscal and administrative operations at these entities, including human resources, student recruitment/retention programs, scholarships and financial aid, data and reporting systems, and any performance-based funding tied to the objective.

Procedural and timeline aspects

  • Legislative action: The resolution directs the Legislative Auditor to conduct the audit.
  • Audit period: Fiscal Years 2021-2022 through 2025-2026.
  • Reporting timeline: The auditor must provide the written report to the Speaker of the House, the President of the Senate, and relevant committees no later than 90 days prior to the 2027 Regular Session (or as soon thereafter as practicable).
  • Oversight and dissemination: The report is to be transmitted to specified legislative leadership and education/appropriations committees, with a requirement to include a board/system/institution-level summary and detailed accounting.

Practical implications

  • The bill does not create new funding or require changes to spending by itself; it mandates an audit of past and current expenditures tied to a specific diversity-related objective.
  • Depending on findings, the legislature could use the audit results to inform future budget decisions, policy adjustments, or accountability measures related to underrepresented minority completers in higher education.
  • The emphasis is on transparency and accountability of funds allocated to advance the stated objective across multiple public postsecondary systems.

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

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