The table below presents a lists of tasks relating to a local auditee's reporting requirement to the Louisiana Legislative Auditor (LLA);
a link to the related document in the Louisiana Governmental Audit Guide (LAGAG), and a recommended deadline for completion.
TaskRelated document in LAGAGDeadline for completion
Address any correspondence regarding your agency’s reporting requirement to LLAWhat Should I Do When My Agency Receives Correspondence from the Legislative Auditor?If not stipulated in the correspondence, within five business days after receipt of the correspondence
Determine whether your agency should be reporting to LLADoes My Agency Need to Report to the Legislative Auditor?As soon as possible
Determine what kind of report your agency should provide to LLAWhat Kind Of Report Does My Agency Need to Provide to the Legislative Auditor?By three months before the end of the agency’s fiscal year
Choose a CPA firm to perform your agency’s engagementChoosing A CPA FirmBegin the process at least two months before the agency’s fiscal year end, with the goal of having a signed engagement agreement by the agency’s fiscal year end
Prepare for the audit, review/attestation or compilation engagementPreparing for the Audit – Tips on Keeping the Cost of the Audit DownBy the start of fieldwork
Audit is performedPerformance of the AuditFrom the start of the fieldwork through submission of the report to LLA
Provide the signed Louisiana Compliance or Attestation Questionnaire to the CPA firmLouisiana Compliance and Attestation QuestionnairesAt the start of fieldwork
Determine if your agency has any component units and how they will be reportedComponent UnitsAt the start of fieldwork
Provide any regulatory agency reports to the CPAInvestigative Audits and Related MattersAt the start of fieldwork
Provide signed management representation letter to CPAManagement Representation LettersAt the end of fieldwork
Provide response to report findings and management letter commentsFindings and Management Letter CommentsNo later than two weeks before report due date
Facilitate completion of audit and submission of report by CPA to LLAHow is My Agency’s Report Submitted to the Legislative Auditor?Ongoing, with the goal of completion no later than two weeks before report due date
File an extension request if neededDue Date of Reports and Consequences of a Late Report
Extension Requests
Two weeks before report due date
Submit report to regulatory agencies after it has been issued by LLAWhat Happens After the Legislative Auditor Receives My Agency’s Report?Check LLA’s website every Monday to see if report has been issued

Local Government Agencies and Quasi-Public Organizations (Local Auditees)

What is an Audit?
Generally Accepted Accounting Principles
Generally Accepted Auditing Standards and Generally Accepted Government Auditing Standards
Reporting for Local Governments
Reporting for Nonprofits
Independence of the CPA Firm Performing the Audit
Responsibilities of the Local Auditee vs. Responsibilities of the CPA Performing the Audit
Internal Controls
What is Materiality?
Reporting Fraud to the Legislative Auditor
Legislative Auditor Assistance to Local Auditees
Unresolved Findings and the Three Strikes Rule
Disputes Between the Local Auditee and Their Auditor
Newly Elected Officials

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