Justices of the peace and constables are elected officials. Justices of the peace preside over courts of limited jurisdiction, and receive oversight from the Louisiana Supreme Court. Constables are the marshals for the justice of the peace courts. Constables serve warrants and summons, collect garnishments, and process evictions and other matters pertaining to the court.
Justices of the peace and constables are considered to be local auditees and provide annual financial reports to the Louisiana Legislative Auditor (LLA), but there is a special reporting provision for justices of the peace and constables in the audit law (Louisiana Revised Statute 24:513 J. (1) (a) (ii) (c) (i) (cc)).
Most local auditees follow this reporting schedule to LLA based on the amount of revenues and other sources they receive:
|Amount of revenues and other sources received||Type of report provided||CPA or self –prepared|
|$500,000 and over||Audit||Independent CPA|
|$200,000 - $499,999||Review/attestation||Independent CPA|
|$75,001 - $199,999||Compilation||CPA|
|$75,000 and under||Sworn financial statements||Self-prepared; local auditee may instead choose to have CPA prepare report|
The reporting requirement for justices of the peace and constables differs from the above schedule. Justices of the peace and constables that receive $200,000 or less in revenues and other sources are required to provide sworn financial statements, which they may prepare themselves; to LLA. If they receive more than $200,000 in revenues and other sources, they are required to hire a CPA firm on LLA’s approved list to provide for a compilation report.
Sworn financial statements are due to LLA ninety days after the judge’s or the constable’s fiscal year end; compilation reports are due six months after their fiscal year end.