A person who suspects the misappropriation (theft), fraud, waste or abuse of public funds by anyone within a Louisiana state or local government agency or quasi-public organization may send an allegation or complaint to the Legislative Auditor Fraud Hotline, located on the Louisiana Legislative Auditor’s (LLA’s) website.
The hotline may also be used to make a complaint regarding the suspected misuse of public funds by anyone outside a Louisiana state or local government agency or quasi-public organization.
LLA reviews each allegation received through the fraud hotline to determine the best manner in which to resolve it – whether it will be investigated by LLA staff, or sent to the CPA firm that is performing the agency’s annual audit or review/attestation engagement, to follow up on it during the engagement. Allegations are not normally sent to CPAs performing compilation engagements because of the limited scope of these engagements.
The person making an allegation through the Legislative Auditor Fraud Hotline should include sufficient detail (who, what, when, where, why and how) to allow LLA to fully evaluate the information. Allegations may be made anonymously; but providing LLA with your contact information is helpful if LLA staff have additional questions about the allegation.
LLA will not disclose the name of a person making an allegation except to the CPA who receives the allegation in order to follow up on it during the course of their audit or review/attestation engagement. The CPA receiving the allegation is instructed not to disclose the identity of the person making the allegation. However, if LLA’s records or the records of the CPA are subpoenaed, the name of the person making the allegation may become public.
Louisiana Revised Statute 24:523.1 requires every auditee to post, in a conspicuous place upon its premises, a notice with information concerning the reporting of misappropriation, fraud, waste or abuse of public funds to LLA.
- What kinds of fraud, waste or abuse can be reported to the Legislative Auditor Fraud Hotline?
- I am an employee of a local government agency. I believe funds are being misappropriated in our organization. May I use LLA’s Fraud Hotline to make an anonymous complaint, or is it restricted for the use of private citizens outside of the organization?
- I am a private citizen who believes that a certain local government agency is misappropriating funds. May I request that LLA perform an audit of the agency instead of a private CPA firm?
- I sent an allegation to LLA. When can I expect to hear back from them with the results of their investigation?
- I submitted an allegation to LLA about an agency. That agency was audited by a CPA firm, and the audit report was recently released. The CPA didn’t write a finding about my allegation. Does this mean that the CPA didn’t do their job?
- I really want to talk to someone about an allegation. May I speak to someone at LLA directly, or do I have to report the allegation on the on-line form?
- May I send in the allegation by mail or by fax?
- I have a complaint about a nonprofit that does not receive public funds and does not report to LLA. May I send the complaint to LLA?