Most audit, review/attestation, compilation, and other local auditee reports that are submitted to the Louisiana Legislative Auditor (LLA) are submitted through a web-based portal on the LLA website that is called the Local Government Reporting System.
Audit, review/attestation, and compilation reports are due six months after the local auditee’s fiscal year end. If the due date of a report falls on a weekend or a state holiday, or on a day that LLA is closed due to inclement weather or other reasons, the report is due on the next business day.
Each certified public accountant (CPA) that is named as a contact for an approved CPA firm is assigned a user name and password that will allow them to access the web portal and submit reports and related information through the Local Government Reporting System.
Once the CPA is logged into the Local Government Reporting System, they will:
1. Click on the “Engagement Services” tab
2. Choose the appropriate engagement from the list
3. If the report is for a local government agency, the CPA will click on the Excel file named “Financial Indicators Worksheet (FIW)” and save the worksheet to their personal computer. This worksheet includes certain data elements from the financial statements that will be entered into the worksheet by the CPA. The CPA will complete the worksheet and will upload the file to the portal in step 5.
4. The CPA will enter certain information about any findings in the report by clicking on “Add Finding”:
- Finding classification (material weakness, significant deficiency, instance of noncompliance, fraud or misappropriation, Single Audit finding, management letter comment)
- Finding number
- Finding type (options will appear in a drop-down box)
- Finding title
- Resolution (resolved, not resolved, partially resolved)
- Financial impact of finding (greater than or equal to $150,000; or less than $150,000)
- Whether the finding is with cause (resolution of finding is not under the control of the agency and/or would not be cost effective) or without cause (resolution of finding is under the control of the agency and would be cost effective)
- The number of years (up to four) a finding has been reported
- The elements of the finding, based upon Section 6.17 and 6.57 of Government Auditing Standards(criteria, condition, cause, effect), the CPA’s recommendation, and management’s response. The CPA will then click on “Save,” and repeat this process for each finding and management letter comment in the report. The CPA will have the option to indicate that there are no findings or management letter comments in a report later in the report submission process.
5. The CPA will upload the report, the FIW (if applicable), and other documents related to the report by clicking on “Add File” in the upper right hand corner of the screen. A screen will appear that prompts the CPA to indicate the type of file that will be attached. After attaching the file, the CPA will be prompted to click on “Save/Upload More Files;” or “Save/Close.” After all of the files related to a report have been attached, the CPA will click on “Save/Close” and “Submit.”
6. A screen will appear that prompts the CPA to confirm that the findings in the report have been entered, or that there are no findings in the report. The CPA will click on “OK” to confirm or “Cancel” to enter additional findings. After the information has been entered, the CPA will click “Submit.”
7. The CPA will be prompted to enter certain information about the report in general, including the type of opinion rendered; whether there are certain types of findings in the report, such as those reporting fraud or misappropriations, and whether the agency is reporting a going concern condition or deficits. After entering the information, the CPA will click “Submit.”
8. After all information and files related to a report have been entered and attached, the CPA will click on “submit” one more time to transmit the report to LLA.
9. A confirmation will be sent to the CPA by email indicating that data for the engagement has been submitted.
Problems in submitting reports and other information should be referred to the Engagement Manager.
- Must a report be submitted by a specific time on the statutory due date to avoid a late report finding?
- I am a CPA who has completed an audit report; but the due date of the report is still two months away. May I submit the report to LLA that far ahead of the due date?
- I am a CPA who has completed an audit report. The report has been reviewed and accepted by the board chairman and the chief financial officer, but the report has not been presented to the board in a public meeting. May I submit an audit report to LLA that has not been accepted by the governing board?
- I am a new contact person for an approved CPA firm. When will I receive my user name and password to be able to submit reports through the web portal?
- How do I retrieve a lost user name and password?
- Can the local auditee submit their report through the portal if I give them my user name and password?
- I am a CPA. An audit report I have been working on is complete except for the Single Audit report. May I submit the report to LLA without the Single Audit report, and then submit the Single Audit report to LLA when it is complete?
- The audit report is finished, but management has not responded to the findings. Should I submit the report anyway?
- Is the management letter submitted with the report or in a separate document?
- Are there any reports that are not submitted through the portal?
- Are revised reports submitted through the portal?
- I am in the portal and I don’t see the engagement for the report I am trying to submit. What should I do?
- What is the purpose of the CPA’s entering financial information into the FIW, information regarding findings, and information such as the type of opinion rendered, into the portal?
- If a local auditee expended federal funds and is required to submit the federal data collection form to the federal government, must the federal data collection form be submitted with the report to LLA?