The audit law (Louisiana Revised Statute (R.S.) 24:523 A.) states,

  • An agency head of an auditee who has actual knowledge of or reasonable cause to believe that there has been a misappropriation of the public funds or assets of his agency shall immediately notify, in writing, the legislative auditor and the district attorney of the parish in which the agency is domiciled of such misappropriation. "Reasonable cause" shall include information obtained as a result of the filing of a police report, an internal audit finding, or other source indicating such a misappropriation of agency funds or assets has occurred. The district attorney, or other prosecutorial agency, notified of such misappropriation may request audit assistance from the legislative auditor with respect to the misappropriation.

This revised statute requires the agency head (as defined in R.S. 42:1102 (2) (a) and (3)) to report any misappropriation of public funds that has occurred within their agency to the Louisiana Legislative Auditor (LLA) and the district attorney (DA) of the local auditee’s respective judicial district. The notification must be made when the agency head becomes aware that a misappropriation has occurred. The notification must be in writing.

Back to results