Local Engagements
Due to the high volume of engagements and reports, please allow 5-7 business days for a response. Thank you for your cooperation.
AUDIT SERVICES: Louisiana law requires state and local government and Louisiana quasi-public entities to annually file their audit, review, or compilation/attestation reports with the Legislative Auditor's Office. The engagements for these reports must be approved by the legislative auditor prior to commencement of the audit. It is the joint responsibility of the CPA and management to obtain engagement approval.
CPA LISTING: The Legislative Auditor maintains a listing of CPAs who perform audit, review, and/or compilation/attestation engagements of governmental and quasi-public entities. The listing includes the name, address, parish, telephone number, and fax number of available CPA firms. This listing may be viewed or copied from a Microsoft Excel spreadsheet. Additional information about these and other CPA firms may be obtained from the Louisiana Society of Certified Public Accountants or the State Board of Certified Public Accountants of Louisiana.
EMAIL ENGAGEMENT APPROVAL FORM
ROUTINE EMAIL ENGAGEMENT APPROVAL FORM: For routine audit, review/attest, and compilation engagements, the auditor and/or the client should complete an Engagement Approval Form by email. To submit the email approval form, click here and fill in all the blanks, including name of entity, entity ID number, CPA firm and contact ID number, contact person and title, address, phone, fax and email for the entity and for the CPA. You can get all the ID numbers by calling our office. The legislative auditor's response will be by email to the email address(es) provided in the form.
When requesting engagement approval via this form, it is not necessary to send the legislative auditor a copy of the written engagement agreement. However, the Louisiana Governmental Audit Guide discusses specific elements that must be included in the written engagement agreement between the auditor and the client. Sample agreements that include all of the required elements may be found on the Technical Assistance page and in Appendix B of the revised audit guide.
E-mail engagement approval forms will generally be processed within one business day of the request. After the approved form is returned to the auditor, the auditor should contact our file room at 225/339-3822 to request any audit data that may be on file. In addition, it is the auditor’s responsibility to copy the appropriate questionnaire from Appendix A of the Louisiana Governmental Audit Guide and have the questionnaire completed by the client. Should the legislative auditor deny an engagement submitted by e-mail, he will provide the auditor and client written reasons for denial.
Please note that as of
NON-ROUTINE ENGAGEMENTS: For non-routine engagements, such as program audits, fund audits, internal control or compliance audits, and attest or assurance engagements not required to comply with the state audit law, the auditor and the client have a joint responsibility to send one copy of the written engagement agreement to the legislative auditor for approval, prior to the start of the engagement.
Non-routine engagement agreements will generally be processed within three working days of receipt. The legislative auditor will return copies of the approved engagement agreement to the auditor and client, any audit data on file will be forwarded to the auditor, and the appropriate questionnaire will be forwarded to the client.
ENFORCEMENT ACTIVITES: By state law, audits, reviews, and compilations/attestations of local government and quasi-public entities must be completed within six months of the close of the entity’s fiscal year. Periodically, the legislative auditor corresponds with auditors and entities in an effort to enforce the timeliness provisions of the state audit law. You may contact Suzanne Elliott concerning these enforcement provisions.
Suzanne Elliott (225) 339-3802, selliott@lla.la.gov