Services

Financial Audit
Financial auditors perform audits of state agencies and universities in conformance with professional auditing standards adopted by the American Institute of Certified Public Accountants and the standards issued by the United States Government Accountability Office. These audits are intended to assess the accountability of public officials and to instill public confidence in government. In addition, information technology auditors and professionals analyze computer systems at government agencies to ensure data integrity and security as well as provide necessary data analysis assistance and support.

Approximately 55% of the employees who perform financial audit services are certified public accountants. The auditors operate from the main office in Baton Rouge and the area office in Kenner, with staff also located in Alexandria, Lafayette, Monroe, and Shreveport.

Director
Thomas H. Cole, CPA

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3800
Fax: 225-339-3988
Email:
tcole@lla.la.gov

CLICK HERE FOR FINANCIAL AUDIT REPORTS

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Performance Audit
Performance audits are designed to address specific objectives regarding economy, efficiency, and effectiveness of programs, functions, and activities of state agencies. The audits are conducted by employees based in Baton Rouge, who are CPAs or have advanced degrees in a variety of backgrounds, including accounting, public administration, law, and business administration. The Louisiana Performance Audit Program is established under Louisiana Revised Statutes 24:522 to provide the legislature with evaluation and audit of the functions and activities of the agencies of state governments, as well as, directing the office to conduct at least one performance audit of each of the 20 executive branch departments over a seven-year period. It is also possible for the office to bring audit topics to the Legislative Audit Advisory Council for approval. In addition, the Legislature may request that we conduct a performance audit on a particular agency or in response to a particular issue or problem. For example, we may be directed by a bill to conduct an audit to determine the actual cost of housing state inmates in Louisiana.

CLICK HERE FOR PERFORMANCE AUDIT REPORTS

Director
Nicole Edmonson, CIA, MPA

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3983
Fax: 225-339-3824
Email: nedmonson@lla.la.gov

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Investigative Audit
Investigative auditors gather evidence regarding fraudulent or abusive activity affecting governmental entities. Their audits are designed to detect and deter the misappropriation of public assets and to reduce future fraud risks. Employees who conduct investigative audits have degrees in accounting or advanced degrees with at least 15 hours in accounting. Investigative auditors are based in Baton Rouge but travel throughout the state to respond to allegations.

Director
Eric Sloan, CPA
1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3800
Fax: 225-339-3987
Email: esloan@lla.la.gov

CLICK HERE FOR INVESTIGATIVE AUDIT REPORTS

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Recovery Assistance
Recovery Assistance auditors ensure that federal disaster recovery funds granted to the state are expended in accordance with federal and state laws, rules, and regulations. The Recovery Assistance staff operates from the main office in Baton Rouge.

Director
John Morehead, CPA

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3800
Fax: 225-339-3988
Email: jmorehead@lla.la.gov

CLICK HERE FOR RECOVERY ASSISTANCE REPORTS

Advisory
The Advisory Services staff provides outreach to local governmental entities to improve financial reporting quality. The staff performs a variety of functions aimed at ensuring the quality and timeliness of governmental audits performed by private certified public accountants and also provides guidance and training to local entities. In addition, the staff:

Provides recommendations for governments to improve their controls that safeguard, manage, and account for assets and ensure compliance with applicable state laws;
Provides training to local government in implementing sound fiscal practices;
Provides best practices guides and financial reporting forms for local governments;
Provides accounting and auditing technical assistance to local governmental agencies and to independent certified public accountants who conduct government audits;
Provides legal guidance on state laws to governmental agencies and to independent certified public accountants;
Approves all engagement agreements of audits, review/attest, and compilation services of local government and quasi-public entities within Louisiana;
Enforces the state audit law;
Provides support to the Louisiana State Bond Commission and Louisiana State Fiscal Review Committee;
Prepares the annual Boards and Commissions report;
Contracts with independent certified public accountants for audit and review/attest engagements for state agencies;
Reviews all ad valorem taxes levied by all parishes and municipalities;
Reviews and approves the adjustment of ad valorem taxes at reassessment;
Receives and documents all ad valorem tax elections for all parishes and municipalities;
Provides training to tax recipient bodies in the adoption of ad valorem taxes; and
Provides guidance on ad valorem tax issues to assessors, tax recipient bodies, CPAs, and the general public.

Director
Joy Irwin, CPA

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3975
Fax: 225-339-3986
Email: jirwin@lla.la.gov

CLICK HERE FOR ADVISORY REPORTS

Actuarial
The Actuarial Services staff, which is based in Baton Rouge, serves as the actuarial advisor to the Louisiana Legislature providing a variety of services which include:

Preparing actuarial cost notes for all proposed legislation affecting Louisiana public employee retirement systems.
Performing the actuarial review of all state and statewide public retirement system actuarial valuations and audited financials.
Preparing the Annual Report on Louisiana Public Retirement Systems on the condition of state and statewide public retirement systems for the legislature and the governor.
Certifying cost-of-living allowances (COLAs) for state and statewide public retirement systems.
Publishing official state amortization tables and outstanding balances of the Unfunded Accrued Liability (UAL) of the state retirement systems.
Serving as a voting member on the Public Retirement Systems Actuarial Committee (PRSAC). The committee recommends the employer contribution rates for all state and statewide retirement systems and reviews the actuarial assumptions and funding methods used in their valuation.
Attending legislative committee meetings and assists as requested.
Providing actuarial consulting to legislators relative to possible legislation.
Reviewing special information submitted by retirement systems as required by legislation.
Providing actuarial support to the Legislative Auditor regarding pension and risk-related matters (such as insurance), to include the review of actuarial statements and reports.

Director
Paul Pendas

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397
Phone: 225-339-3800
Fax: 225-339-3870
Email: ppendas@lla.la.gov

CLICK HERE FOR ACTUARIAL REPORTS