What happens after the Louisiana Legislative Auditor (LLA) receives a report?
When local auditee reports are received through the web portal (see Submitting a Report to the Legislative Auditor), they undergo a preliminary administrative review. The administrative review determines, for example, that the report that was submitted was for the correct engagement, and that another document was not submitted in error in the place of the report.
After the report has undergone the administrative review it goes into the part of the portal where it may be retrieved by an LLA report reviewer. Based on the information entered by the certified public accountant (CPA) when the report was submitted, or other matters identified by LLA, the report may undergo an expedited review, or it may undergo a more thorough review.
If there are no pending items, such as allegations for which the CPA has not responded, or fraud or misappropriations that have not been included in the report, the report review is finalized and the report issued.
LLA will contact the CPA if there are questions about a report, or if a report needs to be revised. CPAs should respond to LLA within five working days on any request for additional information or a report revision.
- How long, generally, does it take LLA to issue a report after it is received?
- What is the timetable for reports to be issued after the review is finalized; and when does LLA issue them as public documents?
- I have submitted a report to LLA, but is has not been issued as a public document. The local auditee is asking me to submit the report to the Federal Clearinghouse. May I do so?
- May I, as a CPA, consider LLA’s review to be part of my firm’s system of quality control?