The powers of Louisiana state government are divided between three separate and distinct branches; the legislative branch, the executive branch, and the judicial branch.

The legislative branch, through the Louisiana Legislature, is responsible for determining policy through the enactment of laws, subject to federal and state constitutional restrictions. The Louisiana Legislature has the power to appropriate funds to finance the programs and functions of state government.

The executive branch, through the office of the governor and its related departments and agencies, is responsible for the administration and enforcement of the state Constitution, and the laws passed by the Louisiana Legislature.

The judicial branch is responsible for interpreting the laws of the state and resolving legal conflicts. The judicial branch includes circuit courts, courts of appeal, and the Louisiana Supreme Court.

The financial activity of all three branches of state government is reported within the state’s annual comprehensive financial report or ACFR. The Division of Administration, which is one of the departments within the executive branch of Louisiana state government, makes the determination as to whether an agency is to be included in the ACFR, based upon the guidance provided by Governmental Accounting Standards Board (GASB) Statement 14.

The state’s ACFR also includes the financial activity of state colleges and universities.

The state’s ACFR is audited annually by the Louisiana Legislative Auditor’s (LLA’s) Financial Audit Services section. The state’s most recent audited ACFR is available on LLA’s Audit Report Library.

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