Louisiana Compliance With Laws
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FAQ
The Louisiana Legislative Auditor (LLA) office has broad authority under the audit law to audit the records of state agencies, and local government agencies and quasi-public organization (local auditees); and to regulate the audits and other engagements of agencies that report to LLA that are performed by private CPA ...
We ultimately determine whether government agencies are efficient, effective, fulfilling their missions, and complying with the law.
Auditors of government entities and entities that receive government awards use our Government Auditing Standards, commonly referred to as generally accepted government auditing standards (GAGAS) or the Yellow Book, to perform their audits and produce their reports.
The Louisiana Governmental Audit Guide (LAGAG) provides resources to set forth the standards by which the engagements of local governments and quasi-public organizations (local auditees) are to be performed.
The Louisiana Legislative Auditor is a state legislative position in the Louisiana state government. Constitutionally established in 1964, the legislative auditor is elected by a majority of the members of both the state Senate and House. Prior to 1964, various agencies performed the role of the auditor.
