Many of the local government agencies and quasi-public organizations (local auditees) that report to the Louisiana Legislative Auditor (LLA) receive and expend grants from the federal government. Some federal funds are sent to the local auditee directly from the federal government; others are passed through to the local auditee from a Louisiana state or local government agency or quasi-public organization.

If a local auditee expends $750,000 or more in federal funds, an audit must be performed in accordance with the US Office of Management and Budget publication Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Additional procedures are performed by the auditor during a Uniform Guidance audit to determine whether the local auditee expended the federal funds in accordance with federal law. The auditor reports on the results of these tests in the Independent Auditor’s Report on Compliance for Each Major Program and On Internal Control Over Compliance Required by the Uniform Guidance (the Single Audit report).

If a local auditee expends $750,000 or more in federal funds, their audit report must also include a schedule of federal expenditures (also referred to as the SEFA). The Single Audit report or auditor's opinion includes the auditor’s in-relation-to opinion on the SEFA.

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