Legislative Auditor Fraud Hotline

Questions:

What kinds of fraud, waste or abuse can be reported to the Legislative Auditor Fraud Hotline?

The following list contains examples of kinds of fraud, waste or abuse that can be reported through the hotline:

• - Theft of public funds and/or equipment
  - Personal use of public funds and/or equipment
  - Agency is doing business with a public official affiliated with the agency or an employee
  - Public official or employee has accepted something of value or a kickback from a vendor
  - Public official or employee has falsified payroll records or requests for expense reimbursements
  - Agency has paid a vendor for work that was not performed
  - Agency has paid a vendor an excessive amount for services

The above list is not all-inclusive; other types of fraud, waste and abuse may be reported.

I am an employee of a local government agency. I believe funds are being misappropriated in our organization. May I use LLA’s Fraud Hotline to make an anonymous complaint, or is it restricted for the use of private citizens outside of the organization?

I am an employee of a local government agency. I believe funds are being misappropriated in our organization. May I use LLA’s Fraud Hotline to make an anonymous complaint, or is it restricted for the use of private citizens outside of the organization?

I am a private citizen who believes that a certain local government agency is misappropriating funds. May I request that LLA perform an audit of the agency instead of a private CPA firm?

A private citizen may submit allegations to LLA through the fraud hotline. However, due to limited staff, LLA may not be able to follow up on an allegation through its own audit of a local government or quasi-public agency. If LLA cannot address your allegation through its own resources, LLA will send the allegation to the CPA that is performing the agency’s audit or review/attestation, and ask the CPA to address it during their engagement.

I sent an allegation to LLA. When can I expect to hear back from them with the results of their investigation?

LLA does not normally report the results of an investigation directly to the source of the allegation. If the allegation has merit and is material to the financial statements, the CPA is required to report the condition in the audit or review/attestation report.

I submitted an allegation to LLA about an agency. That agency was audited by a CPA firm, and the audit report was recently released. The CPA didn’t write a finding about my allegation. Does this mean that the CPA didn’t do their job?

CPAs are required by professional standards and LLA to review and consider allegations during their audit or review/attestation engagements; but they are not required to report the allegation as a finding if the allegation has no merit; is not related to matters that would normally be reported in an agency’s annual financial report, or has merit but the effect on the financial statements is immaterial.

I really want to talk to someone about an allegation. May I speak to someone at LLA directly, or do I have to report the allegation on the on-line form?

You can call the Fraud Hotline at 1-844-503-7283 and speak to an LLA employee about the allegation.

May I send in the allegation by mail or by fax?

Allegations can be sent to LLA by mail (LLA Hotline, PO Box 94397, Baton Rouge, LA, 70804) or by fax (1-844-403-7283).

I have a complaint about a nonprofit that does not receive public funds and does not report to LLA. May I send the complaint to LLA?

A complaint about a nonprofit organization that has no reporting requirement to LLA should be directed to the Louisiana Secretary of State or the district attorney of the judicial district in which the nonprofit is located.