Approved CPAs
The Legislative Auditor maintains a listing of CPAs who perform audit, review, and/or compilation/attestation engagements of governmental and quasi-public entities. The listing includes the names, addresses, parishes, telephone numbers, and fax numbers of available CPA firms.
Best Practices
Our office maintains a basic checklist of best management practices in government that agencies (both state and local) can use to assess their own performance. It addresses written policies and procedures for such areas as purchasing, travel, payroll, and public records retention.
Extension Request Form
We believe that the Legislative Auditor's extension request policy will ensure compliance with Louisiana law and ensure timely financial reporting, which is a cornerstone of good financial management.
Justice System Funding Reporting
To satisfy the requirements of Act 87, the LLA and LSC have developed two reporting schedules to be included in audit reports, review/attest reports, and compilation reports. Click here for these schedules.
Compliance & Attestation
Louisiana Compliance Questionnaires are used by the CPA in local auditee audit engagements as one of the tools to determine the laws, regulations, contracts and grant agreements to test during the audit; and to obtain management’s representation as to whether they have complied with these laws and regulations. These questionnaires provide a list of Louisiana laws that are material to the financial statements of local auditees.
Louisiana Governmental Audit Guide
The Louisiana Governmental Audit Guide (LAGAG) provides resources to set forth the standards by which the engagements of local governments and quasi-public organizations (local auditees) are to be performed.
Local Government Reporting System
The Legislative Auditor has developed a information system for local governments that will help us to identify entities that may be fiscally distressed.
Statewide Procedures
The Louisiana Legislative Auditor has prescribed statewide agreed-upon procedures, which are intended to represent a minimum level of additional work to be performed at those local entities that meet the legal requirement to have an audit under the Audit Law.
Sworn Financial Statements
Forms to be completed by Justice of the Peace, Constable, or other entities that have a Sworn Financial Statement reporting requirement to the LLA.
State Contracts
The Louisiana Legislative Auditor's Office contracts with CPA firms to perform examinations of certain entities included in the State of Louisiana's Comprehensive Annual Financial Report.
Uniform Sales Tax Reporting
Act 669 of the 2022 Regular Legislative Session enacted R.S. 47:337.14.1 which requires the legislative auditor (LLA) and the Louisiana Uniform Local Sales Tax Board (LULSTB) to develop a uniform reporting schedule 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.
Outstanding Judgement Reporting
Act 792 of the 2024 Regular Legislative Session enacted R.S. 24:513.5 which requires each political subdivision established by statute, except those created by a home rule charter or governed by a police jury, with outstanding judgments exceeding $7.5 million to report these judgments to the legislative auditor (LLA) annually. The legislative auditor is required to develop, supervise, and require the use of uniform, standardized, and consistent forms and terminology for use in reporting this information in order to provide for clarity and uniformity.