LEGISLATIVE FISCAL OFC: Requests the legislative auditor to examine and evaluate the process of creating fiscal notes during the legislative session.

2026 Regular Session Introduced by Mark Abraham and 24 co-sponsors

Audits how legislative fiscal notes are developed, with reforms to improve accuracy, transparency, and conflicts of interest, by Feb 1, 2027.

Enrolled. Signed by the President of the Senate on 6/5/2026.

Overview

Type: Louisiana Senate Concurrent Resolution (SCR 63)

Session: 2026 Regular Session

Sponsor: Senator Adam Bass

Purpose: Urges and directs the Legislative Auditor to examine and evaluate the process for creating legislative fiscal notes during the legislative session and to report findings by February 1, 2027.

Main purpose and intent

To improve the accuracy, timeliness, and integrity of legislative fiscal notes used to assess the financial impact of bills and joint resolutions.

Specifically, it requests a formal audit of the policies, procedures, and practices surrounding how fiscal notes are developed and prepared, including the involvement of private entities and potential conflicts of interest.

Key provisions and changes

Mandate for audit: The Legislative Auditor shall examine and evaluate how legislative fiscal notes are developed and prepared.

Benchmark and comparison: The audit shall review approaches used by other states to determine best practices.

Private entities: The audit shall consider the role of private entities in other states’ fiscal note processes, including:

Whether private information providers are allowed to lobby on the related legislative instrument.
How conflicts of interest are identified, disclosed, and managed.

Timeline for reporting: The Legislative Auditor must submit a written report of findings and recommendations to the Legislature and to the David R. Poynter Legislative Research Library no later than February 1, 2027, in accordance with R.S. 24:771 and 772.

Transmission: A copy of the resolution is sent to the Legislative Auditor.

Who/what is affected

Legislative Fiscal Office (LFO): Target of the audit and potential procedural recommendations.

State agencies, political subdivisions, and private entities that provide information used for fiscal notes (explicitly considered in the audit and potential reforms).

The Louisiana Legislature: Receives the auditor’s findings and recommendations to inform potential changes to fiscal note processes.

David R. Poynter Legislative Research Library: Target recipient of the audit report.

Procedural and timeline aspects

Initiation: Resolution formally requests the Legislative Auditor to conduct the examination.

Reporting deadline: February 1, 2027.

Scope: Evaluation of current processes, cross-state comparisons, and conflicts of interest considerations.

Deliverables: Written report with findings and recommendations to the Legislature and the Legislative Research Library.

Potential impact (anticipated)

Could lead to reforms in how fiscal notes are sourced, produced, and reviewed.

May introduce tighter conflict-of-interest disclosures and oversight regarding private contributors to fiscal notes.

Could influence budgeting transparency and the reliability of fiscal impact analyses used during bill consideration.