300-1100 Special Reporting – Juvenile Justice Districts

Act 178 of the 2011 Legislative Session enacted Louisiana Revised Statue (R.S.) 15:1093.2, 1093.3, and 1093.4 relative to the reporting requirements of regional juvenile justice districts to the Louisiana Legislative Auditor (LLA). These statutes require regional juvenile justice district to provide sworn financial statements to LLA annually, within ninety days of the district’s fiscal year end. This requirement is over and above the district’s reporting requirement as a local auditee under the audit law (R.S. 24:513).

The form of the financial statements is at the discretion of each regional juvenile justice district. The content of the sworn financial statements is prescribed in R.S. 15:1093.2. LLA sends annual reminder emails to juvenile justice districts to remind them of this additional reporting requirement.

In addition, R.S. 15.1093.4 requires financial training for members of the governing boards of regional juvenile justice districts.

DISCLAIMER: 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.

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Special Reporting – Juvenile Justice Districts