The Louisiana Legislative Auditor (LLA) office has broad authority under the audit law to audit the records of state agencies, and local government agencies and quasi-public organization (local auditees); and to regulate the audits and other engagements of agencies that report to LLA that are performed by private CPA firms.
LLA maintains an audit report library, accessible by the public, of the most recent annual financial statements of state and local auditees on its website (www.lla.la.gov).
LLA provides assistance and guidance regarding accounting, legal and other matters to local auditees and the CPAs that perform their audits.
LLA takes allegations and complaints through the Legislative Auditor Fraud Hotline pertaining to the agencies that report to LLA. If the allegation is related to the expenditure of public funds the agency receives, LLA either follows up on the allegation in-house, or sends it to the CPA firm performing the agency’s audit for follow up.
Between its staff and website, LLA houses a wealth of useful information. Because of this, many people believe that LLA should be able to answer any question about any financial matter.
However, LLA is, at its foundation, a reporting agency. LLA does not make payments to agencies or individuals. LLA cannot answer questions about the status of personal tax returns and other personal financial matters, or answer questions on behalf of other state or local government agencies.
Although LLA has the power to issue reports that disclose fraud and misappropriations, it cannot arrest or bring charges against the persons who commit these acts.
The following questions and problems should be referred to the indicated agency:
|Question or problem||Contact|
|Complaint about a CPA, not related to a report issued by LLA||State Board of CPAs of Louisiana|
|Complaint about a local government or public official, not related to the public funds the agency receives||District Attorney, State Attorney General|
|Complaint about a nonprofit agency that does not receive public funds||Secretary of State, District Attorney, State Attorney General|
|Complaint about water quality||State Department of Environmental Quality|
|Ethics complaint||State Ethics Board|
|Local government agency denies access to public records||District Attorney|
|Personal lawsuit against a state or local government agency||Personal legal counsel|
|Question about an individual’s pension payments||Pension system|
|Question about personal or business property tax assessment||Parish assessor|
|State or federal tax question||Louisiana Department of Revenue, IRS, or personal CPA|
|Status of state tax refund||Louisiana Department of Revenue|
|Status of payments from other state agencies||State agency responsible for the payment|
|Utilities cut off for nonpayment||Utility company|
- Does LLA maintain copies of the CPA’s workpapers related to local auditee audits?