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.

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