Louisiana Governmental Audit Guide

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  1. Audit Risk Alerts 700-1063

    Audit Risk Alert No. 63 - 2025 Compliance Supplement Update

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  2. Audit Risk Alerts 700-1062

    Audit Risk Alert No. 62 - Statewide Agreed Upon Procedures Update (Version 8)

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  3. Audit Risk Alerts 700-1061

    Audit Risk Alert No. 61 - 2025 Compliance Supplement

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  4. Audit Risk Alerts 700-1060

    Audit Risk Alert No. 60 - Change in Criteria for Non-Emergency Extension Requests

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  5. Audit Risk Alerts 700-1059

    Audit Risk Alert No. 59 - Schedule of Outstanding Judgments and Agreements required in audit, review/attestation, and compilation reports of political subdivisions beginning with fiscal years ending on or after July 31, 2024

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  6. Audit Risk Alerts 700-1058

    Audit Risk Alert No. 58 - Statewide Agreed-Upon Procedures Update (Version 7)

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  7. Audit Risk Alerts 700-1057

    Audit Risk Alert No. 57 - Engagement Agreement Approval "Blackout" Dates Around Busiest Report Submission Dates

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  8. Audit Risk Alerts 700-1056

    Audit Risk Alert No. 56 - Redesigned Justice System Funding (Act 87) Schedules for Fiscal Years Ending on or after December 31, 2024

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  9. Audit Risk Alerts 700-1055

    Audit Risk Alert No. 55 - New Statewide Agreed-Upon Procedures for Fiscal Years Beginning on or After January 1, 2023 (Version 6)

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  10. Audit Risk Alerts 700-1054

    Audit Risk Alert No. 54 - Specific Engagement Agreement Language Required When a CPA Firm Engages with a Third-Party Agent to Provide Staff for the Engagement

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  11. Audit Risk Alerts 700-1053

    Audit Risk Alert No. 53 - Calculation of “Revenues and Other Sources” for Determining the Type of Report Local Auditees are Required to Provide to the LLA

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  12. Audit Risk Alerts 700-1052

    Audit Risk Alert No. 52 - Schedule of Collections, Distributions, and Costs of Collection required in audit reports of single sales and use tax collectors beginning with fiscal years ending on or after December 31, 2023

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