The Louisiana Legislative Auditor (LLA) receives allegations regarding local government agencies and quasi-public organizations (local auditees).

These allegations are reviewed by LLA Investigative Audit Services staff. Most allegations are sent to the CPA firm performing the local auditee’s audit or review/attestation engagement to address during the audit. Others are addressed by LLA Investigative Audit Services staff, or other LLA staff.

LLA sometimes performs an examination or investigation regarding allegations received regarding a local auditee. The investigation may or may not result in a written report.

The local auditee should provide LLA staff with all requested documents and information in a timely manner as they perform their audit.

The local auditee should also disclose to the CPA performing their audit or other engagement of any recent or ongoing investigation being performed by the LLA or any other regulatory body.

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