| Question pertains to | Contact | Title | Phone Number | Email Address |
| Accounting questions - local auditees | Judith Dettwiller, CPA | Director of Local Government Services | (225) 339-3875 | jdettwiller@LLA.La.gov |
| Agencies in fiscal administration | Michael Battle, MPA, CIA | Advisory Services Senior Manager | (225) 339-3858 | mbattle@LLA.LA.gov |
| Allegations | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@lla.la.gov |
| Cancelling engagements | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| Center for Local Government Excellence (CLGE) | Liz Martin | Administrative Assistant | (225) 339-3995 | egmartin@LLA.la.gov |
| Change of engagement type on approved engagement | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| CPA access to local auditee records | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@lla.la.gov |
| CPA firm and contact ID numbers | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@lla.la.gov |
| CPA firm approval | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@lla.la.gov |
| Determining a local auditee's reporting requirement to the Legislative Auditor | Tanya Forbes Sarah Futch, CPA | Engagement Analyst III Senior Administrator |
(225) 336-8092 Â | |
| Determining whether an entity is required to report to the Legislative Auditor | Tanya Forbes Sarah Futch, CPA | Engagement Analyst III Senior Administrator | (225) 339-3820 (225) 336-8092 | |
| Disclaimer of opinion or other modified auditor's opinion | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@lla.la.gov |
| Disputes between local auditee and their auditor | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@lla.la.gov |
| Engagement approval status | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@lla.la.gov |
| Expedited review of a report | Ashton Murphy | Staff Analyst II | (225) 339-3833 | amurphy@lla.la.gov |
| Independence questions | Judith Dettwiller, CPA | Director of Local Government Services | (225) 339-3875 | jdettwiller@LLA.La.gov |
| Legislative Auditor's Fraud Reporting Template | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@LLA.La.gov |
| Local auditee agency ID numbers | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@LLA.La.gov |
| Local auditee delay in engaging CPA | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@LLA.La.gov |
| Louisiana Governmental Audit Guide | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@LLA.La.gov |
| Non-routine engagement approval | Sarah Futch, CPA | Senior Administrator | (225) 336-8092 | sfutch@LLA.La.gov |
| Parish executive committee and state central committee reports (political parties) | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| Peer reviews | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| Problems submitting reports through Local Government Reporting System web portal | Keith Duke | Sr. Systems Analyst/Applications Developer | (225) 339-3920 | kduke@LLA.La.gov |
| Reissued reports | Emily Stafford Ashton Murphy | Reporting Database Coordinator Staff Analyst II | (225) 339-3842 (225) 339-3833 | |
| Report status | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@LLA.La.gov |
| Reporting fraud and misappropriations to the Legislative Auditor | Tanya Phillips | Executive Administrative Assistant | (225) 339-3995 | tphillips@LLA.La.gov |
| Set up new local auditees to report to the Legislative Auditor | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| Special reporting - Act 87 schedules - Justice system agencies court costs, fines and fees | Barry Kelly, MBA, CIA | Special Projects Senior I | Â (225) 339- 3831 | bkelly@LLA.la.gov |
| Special reporting - juvenile justice districts | Tanya Forbes | Engagement Analyst III | (225) 339-3820 | tforbes@LLA.La.gov |
| State boards and commissions reports | Carrie Thompson, CPA Wade Nash, CPA | Financial Audit Services Manager Financial Audit Services Senior Auditor II | (225) 336-5951 (225) 336-6573 | statecontracts@LLA.La.gov |
| State government contracts | Carrie Thompson, CPA Wade Nash, CPA | Financial Audit Services Manager Financial Audit Services Senior Auditor II | (225) 336-5951 (225) 336-6573 | statecontracts@LLA.La.gov |
| Statewide agreed-upon procedures | Barry Kelly, MBA, CIA | Special Projects Senior I | (225) 339-3831 | bkelly@LLA.La.gov |
| Technical assistance - CPAs | Sarah Futch, CPA Judith Dettwiller, CPA | Senior Administrator Director of Local Government Services | (225) 336-8092 (225) 339-3875 | |
| Update CPA firm contact information | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@LLA.La.gov |
| Update local auditee contact information | Emily Stafford | Reporting Database Coordinator | (225) 339-3842 | estafford@LLA.La.gov |
| Usernames and passwords for Local Government Reporting System | Keith Duke | Sr. Systems Analyst/Applications Developer | (225) 339-3920 | kduke@LLA.La.gov |
Staff Directory
100-1090
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.