The Louisiana Legislative Auditor’s office is the state agency charged with auditing Louisiana state government agencies and local government agencies and quasi-public organizations (local auditees).
The Legislative Auditor must be a licensed certified public accountant. The Legislative Auditor is elected by a majority vote of both houses of the Louisiana Legislature, and can only be removed by a two-thirds vote of that body. There is no set term of office for the Legislative Auditor.
The Louisiana Legislative Auditor’s (LLA’s) legal authority is found in Article 3, Section 11 of the Louisiana Constitution of 1974, and Louisiana Revised Statutes 24:511 – 559 (the Audit Law). Every year, LLA issues the reports of over 4,000 state and local government agencies and quasi-public organizations. These reports are available to the public through the Audit Report Library on LLA’s website, www.lla.la.gov.
- Does LLA audit all of the 4,000 agencies it oversees?
- Are LLA’s audit workpapers available to the public?
- Who oversees LLA?