Legislative Audit Advisory Council

The Legislative Audit Advisory Council (LAAC) is a joint committee of the Louisiana Legislature, composed of five senators and five representatives. LAAC is charged by Louisiana Revised Statute 24:551-559 with the oversight of the Louisiana Legislative Auditor (LLA).

LAAC has the authority to –

• Review and approve LLA’s annual budget and fix the salary of the Legislative Auditor
• Hold hearings; subpoena witnesses; administer oaths; compel the production of books, documents, records and papers, public and private, order the compiling and furnishing of sworn statements, and petition, directly or through the courts, writs of mandamus
• Direct the state treasurer to withhold funds from any local auditee (local government agency or quasi-public organization) that has failed for three consecutive years, and without appropriate cause, to resolve the findings contained in the local auditee’s annual financial report

LAAC advises and consults with LLA with respect to all matters arising out of LLA’s functions, duties, and responsibilities to the Legislature, and makes such recommendations to LLA and to the Legislature as it deems necessary or expedient.