Each of Louisiana’s 64 parishes has an elected sheriff. Sheriffs are considered to be local auditees, and provide annual financial reports to the Louisiana Legislative Auditor.
The legal authority for the operations of a sheriff’s office may be found in Article 5 Section 27 of the Louisiana Constitution of 1974, and Title 13 of the Louisiana Revised Statutes. Sheriffs are the chief law enforcement officer of the parish in which they serve; the ex-officio collector of ad valorem (property) taxes for the parish, and the chief executive officer of the related law enforcement district.
The parish sheriff collects ad valorem taxes on behalf of the taxing authorities in the parish, and remits the taxes to these authorities. The sheriff is authorized by law to collect a commission for the collection of ad valorem taxes. The collection and distribution of ad valorem taxes is reported in a custodial (fiduciary) fund in the sheriff’s audit report, as required by generally accepted accounting principles. There are also special reporting requirements in the state of Louisiana for those agencies that collect ad valorem taxes on behalf of other taxing bodies (see Special Reporting – Agencies that Collect Ad Valorem Taxes). In addition, the sheriff also collects and remits fees and other monies on behalf of other local government agencies.
Law enforcement districts were created by Revised Statute (R.S.) 13:5901 as a mechanism for providing financing for each parish sheriff. A sheriff’s bonded or other long-term debt is issued through the related law enforcement district. The activity of the law enforcement district is reported in the sheriff’s audit report.
The sheriff operates the parish prison; and the cost of feeding and housing prisoners is borne by the parish governing authority. Parish governing authorities are also required by R.S. 33:4713 to provide suitable office space, furniture and equipment for the parish sheriff.
The Louisiana Compliance Questionnaire requires sheriffs to provide a statement or representation to their auditor that they have complied with laws and regulations that are important for the sheriff to follow. The sheriff’s auditor is required to test the sheriff’s compliance with these laws and regulations.
R.S. 24:513 gives sheriffs the discretion of being audited by LLA or an approved CPA firm; however, sheriffs are generally audited by approved CPA firms.
Sheriffs
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.