Local auditee reports that are received in the web portal (see Submitting a Report to the Legislative Auditor) undergo a preliminary administrative review. The administrative review determines, for example, that the correct report that was submitted.
After the report has undergone the administrative review it goes into the part of the web portal where it may be retrieved by a Louisiana Legislative Auditor (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 questions or problems with the report, the report review is finalized and the report issued.
If there are questions, problems or errors regarding a report, LLA will contact the CPA for resolution before the issuing the report. Depending upon the problem, the CPA may need to obtain additional information from the local auditee.
Sworn financial statements receive a more cursory review because of the limited amount of public dollars included in these reports.
- 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?
- My agency’s audit report has been submitted to LLA. May I send a copy to my bond rating agency?
- How can I tell if my agency’s report has been issued?