Article 7, Section 14 of the Louisiana Constitution of 1974 provides that the funds, credit, property, or things of value of the state or any political subdivision shall not be loaned, pledged, or donated to or for any person, association, or corporation, public or private. Examples of prohibited use of public funds include payments for Christmas turkeys and/or luncheons for employees, and attorney retainer fees. However, the constitution does provide for other situations in which a donation is allowed, but under certain conditions. If you are in doubt, seek an opinion from the state Attorney General.
Our office maintains a basic checklist of best management practices in government that agencies (both state and local) can use to assess their own performance. It addresses written policies and procedures for such areas as purchasing, travel, payroll, and public records retention. Check our Web site under the State Government, Local Government, or CPAs tabs and choose the "Best Practices" link, or contact our Advisory Services Division, if you need assistance.
The title page of the report states whether the audit was conducted by LLA or by a CPA firm. In the list view, LLA reports are identified by our logo . Reports issued by contracted CPAs are identified by the icon.
The reports can be searched under Reports and Data in the LLA Audit Report Library by new reports, agency, year, and parish or simply queried by entering a term in the search box. LLA also has an RSS feed available under Audit Reports.
LLA has reports dating back to the inception of the audited agency or when the agency began receiving state funding. LLA maintains imaged reports from 1995 to present. Reports issued prior to 1995 are on microfilm.
If a taxing authority levies less than its maximum authorized millage, both the actual millage rate levied the previous year and the maximum authorized millage rate are adjusted at reassessment. The adjusted maximum millage at reassessment becomes the maximum authorized millage if the taxing authority does not roll forward to the "prior year's maximum" millage before the next reassessment occurs. The “prior year’s maximum” millage is lost if the taxing authority chooses not to roll forward during this time frame.
The taxing authority must comply with the Open Meetings Law, R.S. 42:1, et seq. The requirements are:
• Written public notice of any regular, special, or rescheduled meeting shall be given no later than twenty-four hours before the meeting [R.S. 42:7(A)(1)(b)(i)];
• The notice shall include the agenda, date, time and place of the meeting [R.S. 42:7(A)(1)(b)(ii)];
• The written public notice shall be posted at the principal office of the public body holding the meeting, or if no office exists, at the building in which the meeting is to be held; or the written public notice shall be published in the official journal [R.S. 42:7(A)(2)(a)].
If rolling forward the millage rate, the taxing authority must comply with notice requirements of two different laws:
• The Open Meetings Law requirements as set forth in the preceding question; and
• The Constitutional provisions for increasing the millage or rolling forward [Art. VII, Sec. 23(C) of the 1974 Louisiana Constitution], namely:
- Publish the date, time, place and specific subject matter of the hearing;
- On two separate days no less than 30 days before the public hearing;
- In the official journal of the taxing authority, and in another newspaper with a larger circulation within the taxing authority, if there is one.
The adjusted maximum millage is the "prior year's maximum" millage rate adjusted after reassessment to keep ad valorem tax revenues from being increased or decreased. The adjusted maximum millage is calculated using the prior year's taxable property valuation and the revaluation of that taxable property valuation as furnished by the Tax Assessors. The revaluation for the current year does not include new property going on the current year's tax roll.
The prior year's maximum authorized millage is the millage rate that a taxing authority may “roll up” to after reassessment. It is usually the same maximum authorized millage that existed before reassessment occurred. However, reassessment that results in increased property values also results in a lower adjusted maximum authorized millage. Taxing bodies can collect more taxes from a millage by increasing the adjusted maximum millage back to what it was prior to reassessment (prior year’s maximum authorized millage).
Staff Auditor 1s are eligible for promotion to Staff Auditor 2 after one year depending upon performance and experience. Advancement beyond Staff Auditor 2 is competitive. In order to be promoted above Senior Auditor 1 in Financial Audit Services, you must be a CPA.
Our salaries are competitive, and we review them regularly to make sure that they stay that way. Employees are eligible for annual salary increases based on satisfactory performance. Additional increases may be received for obtaining professional certifications such as the Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) designation.
Business conservative attire is required for meetings with legislators and their staff, formal interviews with agency management, etc. Business appropriate attire is acceptable for all other situations.
There is no typical workweek. You could be working in town on an audit or you may be out of town. You may be reviewing previous working papers or reports from other states and organizations. You may spend time traveling to an audit site and then evaluating evidence obtained during the audit process, or you may go to interesting places such as a state prison or wildlife management area to make site observations. You may be involved in interviewing high level government officials one day and testifying before a legislative committee the next. You may be involved in drafting critical sections of very important audit reports or discussing your audit findings and ways to correct the cited deficiencies with state agency heads or legislators. As we said, there is no typical workweek!
On-the-job training is the principle method of training new auditors. In addition, you will attend classes on working papers techniques, audit interviewing, audit evidence, recent laws passed by the legislature, governmental accounting, and understanding the budget and legislative process. Continuing Professional Education (CPE) training is provided to all employees each year.