Could Louisiana's Legislative Auditor audit river port pilot commissions?

Plain-English summary

The First Assistant Legislative Auditor asked whether Louisiana's river port pilot commissions were subject to audit. In Opinion 03-0213, the AG concluded that they were quasi-public agencies and could be audited to the extent public funds were involved.

The opinion identified the Board of River Port Pilot Commissioners and Examiners as a body created by the Legislature for a public purpose: regulating pilots, pilot associations, vessel masters, and vessel owners navigating Louisiana waters. It read the auditor's constitutional role together with La. R.S. 24:513, which authorized review of public and quasi-public agencies. The conclusion was expressly qualified by the involvement of public funds.

Currency note

This opinion was issued in 2003. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

What the opinion meant at issuance

Legislative Auditor

The AG classified the river port pilot commissions as quasi-public agencies within the auditor's statutory authority. Its final answer limited the audit conclusion to the extent public funds were involved.

Pilot commissions

The opinion treated legislative creation and the commission's public regulatory purpose as the reasons for quasi-public status. It also referred to an earlier AG opinion classifying a pilot fee commission as a state agency.

Common questions

Q: Were river port pilot commissions subject to the Legislative Auditor?
A: Yes, according to the AG, to the extent public funds were involved.

Q: Why did the AG call them quasi-public?
A: The opinion said the Legislature created the Board of River Port Pilot Commissioners and Examiners to perform a public regulatory purpose.

Q: Did the opinion treat public funds as irrelevant to the audit?
A: No. Its final conclusion expressly tied audit authority to the extent public funds were involved.

Background and statutory framework

The opinion described river port pilots as one of several pilot categories, each with its own board. It cited Article 3, Section 11 of the Louisiana Constitution for the auditor's role and La. R.S. 24:513 for authority to examine public or quasi-public bodies. It referred to Attorney General Opinion No. 97-216 on a pilot fee commission.

Citations and references

Statute cited: La. R.S. 24:513. Earlier opinion: Attorney General Opinion No. 97-216.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0213

Original opinion text

DEPARTMENT OF JUSTICE
One American Place
301 Main Street, Suite 600
CIVlI. DI’VI$1ON
P.O. Box 94005
BATON ROUGE
TEL.: (22S) 342-7013
FAX: (225) 342-2090
RICHARD P. IEYOUB
70804-9005
ATTORNEY GENERAL

May 23, 2003
Opinion Number 03-0213

87-A Pilots - River
Art. 3, Section 11 of Louisiana Constitution La. R.S. 24:513
Mr. Grover C. Austin, CPA
La. R.S. 34:941-1127
First Assistant Legislative Auditor
River Port Pilot Commissions are quasi-public
Office of Legislative Auditor
agencies and subject to audit.
P.O. Box 94397
Baton Rouge, LA 70804-9397

Dear Mr. Austin:

You question if river port pilot commissions are subject to audit by the Legislative Auditor. In short, we believe they are subject to audit.

There are several types of pilots: bar pilots, river port pilots, and steamship pilots. A board of commissioners and examiners exists for each type of pilot.1 The Board of River Port Pilot Commissioners and Examiners is composed of three members, two of which are appointed by the Governor. Its purpose is to regulate pilots, pilot associations, masters, and owners of vessels that navigate Louisiana waters.2

Article 3, Section 11 of the Louisiana Constitution designates you as fiscal advisor to the legislature and authorizes you to perform the duties and functions provided by law that are related to the auditing of the state’s fiscal records. You are further empowered by statute to examine, audit, or review the books and accounts of the state treasurer, all public boards, commissions, agencies, departments, political subdivisions of the state, public officials and employees, public retirement systems, municipalities, and all other public or quasi-public agencies or bodies.3 A quasi-public agency is an organization, either not for profit or for profit, created by the state that performs a public purpose.

The question then is whether river port pilot commissions are quasi-public agencies, as defined above, and thus subject to audit. It is our opinion that riverboat pilot commissions are quasi-public agencies and, therefore, subject to audit. The Board of River Port Pilot Commissioners and Examiners was created by the Louisiana Legislature and performs a public purpose. In further support of our o~pinion we note a prior opinion that concluded a pilot fee commission was a state agency.

La. R.S. 34:941 - 1127
La. R.S. 34:1072
La. R.S. 24:513
Attorney General Opinion No. 97-216

Page 2

Opinion Number 03-0213
Mr. Grover C. Austin, CPA
First Assistant Legislative Auditor
Office of the Legislative Auditor
Page -2-

Again, it is our opinion that river port pilot commissions are quasi-public agencies and
thus, to the extent that public funds are involved, they are subject to audit.

Yours very truly,

RICHARD P. IEYOUB
Attorney General

BY:
TINA ~,1 GRANT
Assistant Attorney General

RPI/TVG/dam