Act 669 Requirements and Supporting Documents

SCHEDULE OF COLLECTIONS, DISTRIBUTIONS, AND COSTS OF COLLECTION IS REQUIRED IN AUDIT REPORTS OF SINGLE SALES AND USE TAX COLLECTORS BEGINNING WITH FISCAL YEARS ENDING ON OR AFTER DECEMBER 31, 2023

Louisiana Revised Statute 47:337.14.1, which was enacted by Act 669 of the 2022 Regular Legislative Session, requires the Louisiana Legislative Auditor (LLA) and the Louisiana Uniform Local Sales Tax Board (LULSTB) to develop a uniform reporting schedule for audit reports for all entities that serve as the single sales and use tax collector for all taxing authorities within a parish that are compensated based on the cost of collection.  The law states:

• The schedule must include, at a minimum:
  • The amounts of all tax, interest, penalties, and fees collected during the preceding year on behalf of all local taxing authorities by the collector.
  • The total amount retained by the collector.
  • The salary and benefits of all employees of the collector.
  • Total payments made to all parties with whom the collector contracts to assist with collection.
  • The amounts disbursed to each local taxing authority.
• Notwithstanding any provision of law to the contrary, collectors shall commence to use the uniform reporting schedule developed by the LLA and the LULSTB by the end of Calendar Year 2023 for collectors operating on a calendar year schedule, or the end of Fiscal Year 2023-2024 for collectors operating on a fiscal year schedule.

• The reporting schedules shall be submitted to the Legislative Auditor as part of the Legislative Auditor’s annual audit of the collector.

The schedule can be found below and in the Practice Aids and Related Documents section of the Louisiana Governmental Audit Guide.  The schedule is required to be prepared on the cash basis of accounting and should include amounts for the collector’s entire fiscal year.

If you have any questions, you may contact the LULSTB or LLA for assistance.