Louisiana Governmental Audit Guide

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.

This section covers specifics regarding Louisiana state government and the laws governing the various agencies, institutions, authorities, districts, systems, courts, boards and public trusts.

The audit law requires that the annual financial reports of local auditees be prepared in accordance with generally accepted accounting principles or GAAP. Preparing financial statements in accordance with GAAP ensures consistency and comparability between the financial reports of like entities.

The majority of audit, review/attestation and compilation engagements of local government and quasi-public organizations in Louisiana are performed by CPA firms that have been approved by the Louisiana Legislative Auditor (LLA).

This section covers reporting requirements, compliance, and what type of reports need to be provided to the Louisiana Legislative Auditor (LLA)

This section includes sample reports, agreements, questionnaires, worksheets, checklists, requirements, and agreed-upon procedures.

Additional requirements, authorization forms, best practices, reporting procedures, schedules, guidelines and compliance resources.