The Louisiana Legislative Auditor’s office is the state agency charged with auditing Louisiana state government agencies and local government agencies and quasi-public organizations (local auditees).
The Legislative Auditor must be a licensed certified public accountant. The Legislative Auditor is elected by a majority vote of both houses of the Louisiana Legislature, and can only be removed by a two-thirds vote of that body. There is no set term of office for the Legislative Auditor.
The Louisiana Legislative Auditor’s (LLA’s) legal authority is found in Article 3, Section 11 of the Louisiana Constitution of 1974(opens in new tab), and Louisiana Revised Statutes 24:511 – 559 (the Audit Law). Every year, LLA issues the reports of over 4,000 state and local government agencies and quasi-public organizations. These reports are available to the public through the Audit Report Library on LLA’s website, www.lla.la.gov.
About The Legislative Auditor
The Louisiana Governmental Audit Guide (LAGAG) is authorized by Louisiana Revised Statute 24:513 A. (5) (a) (i) to set forth the standards by which the engagements of local governments and quasi-public organizations (local auditees) are to be performed. The LAGAG is jointly produced by the Louisiana Legislative Auditor (LLA) and the Society of Louisiana Certified Public Accountants.
Although the LAGAG is intended to assist CPAs in performing their audits and other engagements for local auditees, it does not include a detailed analysis of the professional auditing and accounting standards a CPA must consider during his or her audit, review/attestation or compilation engagements; nor is it a substitute for professional judgment. CPAs must reach their own conclusions through research of all applicable auditing and accounting standards, in addition to the LAGAG, in the performance of their local auditee engagements.
In addition, although the LAGAG is intended to assist local auditees, it does not include all the legal and accounting information an agency needs to perform its operations; nor is it a substitute for professional, legal or accounting advice; or professional or personal judgment. Local auditees should use the information in the LAGAG, in conjunction with the guidance of the professionals most familiar with the particular facts and circumstances regarding their agency, in the performance of their operations.
For questions and comments about the LAGAG, please contact LLA at (225) 339-3800.