The Louisiana Legislative Auditor (LLA) has broad authority under the audit law (Louisiana Revised Statutes 24:513) to audit state and local government agencies and quasi-public organization (local auditees); and to regulate the audits and other engagements of agencies that report to LLA that are performed by certified public accounting (CPA) firms.
As part of this authority, LLA provides a broad range of technical assistance, including advice about legal, accounting, auditing and reporting issues; and other services to local auditees.
LLA has a wealth of information on its website, including:
- The list of approved CPA firms that may perform local auditee audit, review/attestation and compilation engagements; and peer reviews for these firms
- Accounting guidance, including the Louisiana Governmental Audit Guide
- Legal guidance
- Best practices documents; useful to local auditees to develop or improve their system of internal controls
If a local auditee has a question, they should first start by contacting the Local Government Services (LGS) section of LLA. LGS processes the audit, review/attestation and compilation engagements and reports of local auditees. LGS initiates most of the correspondence sent to local auditees by LLA. LGS personnel will refer local auditee questions that they cannot answer to the appropriate department within LLA.
LLA’s Advisory Services staff provides assistance to local auditees wishing to improve their operations and financial reporting quality.
LLA’s Investigative Services staff will help those local auditees that believe a fraud or misappropriation of public funds has occurred in their agency.
LLA’s Legal staff will provide answers to legal questions of local auditees pertaining to the Local Government Budget Act, the Public Bid Law, laws regarding public records, and other matters pertaining to the laws local auditees must follow.
In 2015 LLA implemented the Center for Local Government Excellence, a multi-level training and certification program that discusses the internal control, accounting, financial reporting, legal and other issues regarding the operations of local government. The classes are presented periodically throughout the state, and the class materials are available onLLA’s website.
- I am a local auditee that cannot afford to pay for my audit. Will LLA perform my audit at no cost?