AI-assisted research summary: The New Orleans City Council may audit, examine, and subpoena the Sewerage and Water Board’s records, and it may accept a CPA audit or review instead.
§4159.1. Regulation; city council A. The New Orleans City Council shall have the power to compile financial statements and to examine, audit, or review the books and accounts of the Sewerage and Water Board of New Orleans, referred to in this Section as the "board". The scope of the examinations may include financial accountability, legal compliance, and evaluations of the economy, efficiency, and effectiveness of the board's programs or any combination thereof. In addition, the city council shall have access to and be permitted to examine all papers, books, accounts, records, files, instruments, documents, films, tapes, and any other forms of recordation, including but not limited to computers and recording devices, and all software and hardware which hold data, is part of the technical processes leading up to the retention of data, or is part of the security system. B. In lieu of examinations of the records and accounts of the board, the city council may, at its discretion, accept an audit or review report prepared by a licensed certified public accountant, provided that such audit or review is performed in accordance with generally accepted governmental auditing standards and the Louisiana Governmental Audit Guide. Such audits shall be completed within six months of the close of the board's fiscal year. Reviews shall be conducted in accordance with the authoritative pronouncements issued by the American Institute of Certified Public Accountants and guidance provided in the Louisiana Governmental Audit Guide. For the limited purpose of providing the audits and reviews as provided in this Subsection, the certified public accountant shall have the access and assistance privileges afforded the legislative auditor in R.S. 24:513(E) and (I). However, the certified public accountant shall comply with any and all restrictions imposed by law on documents, data, or information deemed confidential by law and furnished to the certified public accountant during the course of the audit or review. C. The city council may prescribe the terms and conditions of any such audit or review conducted by a licensed certified public accountant and may approve the terms and conditions prior to its commencement and require the board to present the terms and conditions to the city council for approval. The city council shall also have access to the working papers of the accountant during the examination and subsequent to its termination. D.(1) The city council may issue subpoenas to the board to compel the production of public and private books, documents, records, papers, films, tapes, and electronic data processing media. A subpoena shall be served by registered or certified mail, return receipt requested, to the board's business address. (2) If the board refuses to obey a subpoena issued pursuant to this Subsection, a judicial district court, upon application by the city council, may issue an order requiring a board representative to appear before the court to show cause why the board should not be held in contempt for refusal to obey the subpoena. Failure to obey a subpoena may be punished as a contempt of court. E. The city council may adopt any rules and regulations it deems necessary to implement the provisions of this Section. F. Nothing in this Section shall be construed to limit the powers of the legislative auditor. Acts 2022, No. 711, §1.