---
urn: urn:us-la:rs:24:553
citation: "R.S. 24:553"
status: active
breadcrumb: "Title 24 › Chapter 8 › Part II"
acts_citations:
  - { year: 1978, number: 357, section: 2, effective_date: null, role: enactment }
  - { year: 1979, number: 170, section: 1, effective_date: null, role: amendment }
  - { year: 1991, number: 610, section: 1, effective_date: 1991-12-31, role: amendment }
  - { year: 2008, number: 838, section: 1, effective_date: 2008-07-01, role: amendment }
  - { year: 2015, number: 314, section: 2, effective_date: null, role: amendment }
---

# Duties

A. The council shall have such powers and duties as are conferred upon it by this Chapter and such other duties as are provided by law or otherwise assigned by the legislature.

B. The council shall be responsible for reviewing and approving, with whatever changes it deems necessary or appropriate, each annual budget for the office of the legislative auditor prior to submission of such budget to the legislature for funding.

C. The council shall be responsible for fixing the salary of the legislative auditor.

D. If the legislative auditor finds that a state agency required by law to have an internal audit function does not have an effective internal audit function, including a finding that the agency is not adhering to the Institute of Internal Auditors, International Standards for the Professional Practice of Internal Auditing, the council shall hold a hearing on such finding.