About The Legislative Auditor

Questions:

Does LLA audit all of the 4,000 agencies it oversees?

LLA examines and reports upon the financial records of most state agencies; however, the financial books and records of most local government agencies and quasi-public organizations (local auditees), and a small number of state boards and commissions, are examined by private CPA firms that have been approved by the LLA.

Are LLA’s audit workpapers available to the public?

LLA’s audit and other engagement workpapers are not subject to a public records request except:

• When requested by subpoena
• To a CPA firm that performs an audit or other engagement that was performed by LLA in the previous year. A confidentiality agreement must be signed by the CPA firm before access is given

Who oversees LLA?

The Legislative Audit Advisory Council (LAAC), a joint legislative committee composed of five members of the Louisiana House of Representatives and five members of the Louisiana Senate, oversees the operations of LLA. LAAC also meets to resolve audit findings contained in audits issued by LLA and CPA firms performing examinations in lieu of LLA. LAAC may hold hearings; subpoena witnesses; administer oaths; compel the books, documents, records and papers, public and private; order an agency’s books to be examined; and petition, directly or through the courts, writs of mandamus.