The resolution urges the legislative auditor to conduct a thorough examination and evaluation of the process used to develop and prepare legislative fiscal notes in Louisiana. It highlights the importance of accurate fiscal notes in assessing the financial impact of proposed legislation, noting that delays or failures in providing necessary information from state agencies, political subdivisions, or private entities have become increasingly common. Additionally, the resolution raises concerns about potential conflicts of interest when information is supplied by parties with vested interests in the legislation.

The legislative auditor is tasked with reviewing the state's current policies and practices, as well as exploring best practices from other states regarding the preparation of fiscal notes. This includes assessing the involvement of private entities in the process and how conflicts of interest are managed. The auditor is required to submit a written report with findings and recommendations to the Legislature and the David R. Poynter Legislative Research Library by February 1, 2027.