911 districts must have their financial records audited and submit annual and statewide 911 reports to the legislative auditor and legislative committees.
§9109.2. Restrictions imposed on use of certain funds A. Notwithstanding any provision of law to the contrary, all revenues collected from the assessment of 911 surcharge fees in a parishwide communications district, as provided in this Chapter, shall be used for the express purpose of providing 911 emergency response communications services and operations. The funds shall not be diverted for use by any other entity or for any purpose other than those outlined in this Chapter. B. The financial records of each district shall be audited pursuant to the provisions of R.S. 24:513. In addition, each district shall submit an annual report to the legislative auditor which includes information on the revenues derived from the service charge authorized by this Section and a detailed accounting of such revenues. Such report shall include a report on the status of implementation of wireless E911 service. C.(1) No later than the first of May of each year, the 911 districts shall submit a consolidated report of statewide 911 communication activity to both the House Committee on Commerce and the Senate Committee on Commerce, Consumer Protection and International Affairs of the Louisiana Legislature. (2) The report shall include, at a minimum, all of the following from the previous calendar year: (a)(i) All 911 fees and revenues received by each district and all 911 fees and revenues received statewide. (ii) The fees and revenues described in Item (i) of this Subparagraph shall also be categorized in the annual report in the amounts that are collected pursuant to land-line services, billed wireless services, and prepaid wireless services. (b) All expenditures for each 911 district and all expenditures statewide. (c) All projects, either planned or underway including expected completion dates, that are included in the development of next generation wireless 911 capability. (d) Any opportunities for neighboring parishes to either cooperate in joint projects or to share resources in next generation 911 development, which are intended to enhance both the efficiency and the effectiveness of the public safety benefits of 911 services for the local and traveling public in Louisiana. Acts 2016, No. 590, §1, eff. Oct. 1, 2016; Acts 2016, No. 665, §1.