The Louisiana Senate adopted a concurrent resolution asking the Legislative Auditor to examine how fiscal notes are prepared and to submit a written report by Feb. 1, 2027. Senator Bass, who sponsored SCR 63, told colleagues the study is intended to review current practices and sources used for fiscal notes, including comparisons with other states.
"This resolution requested the legislative auditor to examine and evaluate the process of developing and preparing fiscal notes," Senator Bass said, describing concerns members have raised when fiscal estimates stem from interested parties.
The resolution directs the auditor to evaluate processes and data sources used to prepare fiscal notes and to recommend improvements. An amendment adopted on the floor tweaked language to require a comparison of data and information from other states and to clarify certain review procedures.
Senator Bass said the measure is aimed at increasing confidence in fiscal estimates used in debates on bills with budgetary impact, particularly where members have contested the provenance or methodology of a fiscal note. The Senate adopted the amendment without recorded opposition and then passed the resolution by voice/machine vote.
Why it matters: Fiscal notes inform lawmakers about the potential budgetary effects of legislation. SCR 63 asks an independent office to review how those notes are developed and to propose refinements, which could affect how future legislation is evaluated during the 2027 session.
The resolution requires a written report to the legislature no later than Feb. 1, 2027. No implementation action or funding changes were ordered on the floor; SCR 63 is a study and reporting request to the Legislative Auditor.