A person who suspects the misappropriation (theft), fraud, waste or abuse of public funds by anyone within a Louisiana state or local government agency or quasi-public organization may send an allegation or complaint to the Legislative Auditor Fraud Hotline, located on the Louisiana Legislative Auditor’s (LLA’s) website.
The hotline may also be used to make a complaint regarding the suspected misuse of public funds by anyone outside a Louisiana state or local government agency or quasi-public organization.
LLA reviews each allegation received through the fraud hotline to determine the best manner in which to resolve it – whether it will be investigated by LLA staff, or sent to the CPA firm that is performing the agency’s annual audit or review/attestation engagement, to follow up on it during the engagement. Allegations are not normally sent to CPAs performing compilation engagements because of the limited scope of these engagements.
The person making an allegation through the Legislative Auditor Fraud Hotline should include sufficient detail (who, what, when, where, why and how) to allow LLA to fully evaluate the information. Allegations may be made anonymously; but providing LLA with your contact information is helpful if LLA staff have additional questions about the allegation.
LLA will not disclose the name of a person making an allegation except to the CPA who receives the allegation in order to follow up on it during the course of their audit or review/attestation engagement. The CPA receiving the allegation is instructed not to disclose the identity of the person making the allegation. However, if LLA’s records or the records of the CPA are subpoenaed, the name of the person making the allegation may become public.
Louisiana Revised Statute 24:523.1(opens in new tab) requires every auditee to post, in a conspicuous place upon its premises, a notice with information concerning the reporting of misappropriation, fraud, waste or abuse of public funds to LLA.
Legislative Auditor Fraud Hotline
The Louisiana Governmental Audit Guide (LAGAG) is authorized by Louisiana Revised Statute 24:513 A. (5) (a) (i) to set forth the standards by which the engagements of local governments and quasi-public organizations (local auditees) are to be performed. The LAGAG is jointly produced by the Louisiana Legislative Auditor (LLA) and the Society of Louisiana Certified Public Accountants.
Although the LAGAG is intended to assist CPAs in performing their audits and other engagements for local auditees, it does not include a detailed analysis of the professional auditing and accounting standards a CPA must consider during his or her audit, review/attestation or compilation engagements; nor is it a substitute for professional judgment. CPAs must reach their own conclusions through research of all applicable auditing and accounting standards, in addition to the LAGAG, in the performance of their local auditee engagements.
In addition, although the LAGAG is intended to assist local auditees, it does not include all the legal and accounting information an agency needs to perform its operations; nor is it a substitute for professional, legal or accounting advice; or professional or personal judgment. Local auditees should use the information in the LAGAG, in conjunction with the guidance of the professionals most familiar with the particular facts and circumstances regarding their agency, in the performance of their operations.
For questions and comments about the LAGAG, please contact LLA at (225) 339-3800.