Office of the Louisiana Legislative Auditor, Daryl G. Purpera

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Legislative Audit Advisory Council Information

Legislative Auditor Services

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Nicole Edmonson, CIA, CGAP, MPA

Assistant Legislative Auditor
for State Audit Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3983 Phone
225-339-3824 Fax

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:

  1. Preparing actuarial cost notes for all proposed legislation affecting Louisiana public employee retirement systems.
  2. Performing the actuarial review of all state and statewide public retirement system actuarial valuations and audited financials.
  3. 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.
  4. Certifies cost-of-living allowances (COLAs) for state and statewide public retirement systems.
  5. Publishing official state amortization tables and outstanding balances of the Unfunded Accrued Liability (UAL) of the state retirement systems.
  6. 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.
  7. Attending legislative committee meetings and assists as requested.
  8. Providing actuarial consulting to legislators relative to possible legislation.
  9. Reviewing special information submitted by retirement systems as required by legislation.
  10. 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.

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Thomas H. Cole, CPA

First Assistant Legislative Auditor /

Local Government Audit Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3839 Phone
225-339-3988 Fax

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:

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

Financial Audit
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Ernie Summerville, CPA

Assistant Legislative Auditor and

Director of Financial Audit Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3931 Phone
225-339-4113 Fax

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 stewardship 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 New Orleans, with staff also located in Alexandria, Lafayette, Monroe, and Shreveport.

Investigative Audit
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Roger Harris, J.D., CCEP

Assistant Legislative Auditor and

Director of Investigative Audit

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3851 Phone
225-339-3987 Fax

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.

Legislative Services
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Our Purpose

Our purpose is to help ensure that government is responsive to the needs of the people of Louisiana – a government that is accountable, efficient, and effective. As one of the Legislature’s most objective resources, we provide independent assessment and proactive guidance, resulting in accurate reporting of the fiscal condition and performance of government and the sources and uses of its financial resources. We are an excellent resource in matters ranging from local fiscal issues to the State’s Comprehensive Annual Financial Report (CAFR).

Proactive Assistance

We are your fiscal advisor and auditor of state and local government, created to assist you and other public officials by providing accurate, objective, and timely information to aid in your decision-making process. We employ a variety of professionals, such as certified public accountants, public administrators, actuaries, attorneys, forensic auditors, and information technology specialists.  We invite members of the Legislature to call on us often.

A Wealth of Information

Our diverse group of professionals is well versed in the financial and operational aspects of state and local government.  From our Web site, which includes a library of state and local government audit reports, to our professional staff, we are a definitive resource.  If we cannot directly provide the information you seek, we can connect you with the specific source that can.

Proper Training

Our goal is to help you ensure that public entities at the state level and in your local district follow all rules, regulations, and laws and that the dollars allocated to them are used wisely and reported fairly. In furtherance of this goal, we provide assistance and training, from internal audit training programs to public bid law seminars, for all manner of governmental entities, from local fire districts to state departments.

Public Bids, Meetings and Records

We can help ensure that entities in your district know when to follow the public bid law, when a public meeting is mandatory, and how to properly execute a cooperative endeavor agreement. Our staff is available to answer your specific or broad-reaching questions as they relate to any and all issues concerning public bids, meetings, and records.

Wise Funding Decisions

We objectively evaluate state programs to determine if they are working effectively and efficiently. We provide recommendations on how to improve program performance to help make sure that public dollars are spent wisely.  Through these efforts, our office assists you in making wise funding decisions.

Unbiased Fiscal and Actuarial Services

We conduct professional analyses and prepare fiscal notes to help legislators understand the financial and actuarial impact of proposed legislation. Our experienced actuaries help determine whether the state’s retirement systems are actuarially sound.

Quality Control

To properly safeguard and manage public assets, we strive to ensure that all levels of government, including state agencies and universities, have adequate internal controls and are compliant with state and federal laws. Our auditors also examine the details of state agency transactions, providing you with assurance that reported financial information is reliable.  We support the fiscal integrity of local government by overseeing independent CPAs who conduct audits of local governmental entities.

Disaster Recovery Assistance

We help ensure that federal disaster recovery dollars are suitably documented and properly administered.  Our professionals are experts on the proper use of federal disaster recovery funding.

Forensic Audits

Highly skilled at uncovering the improper use of public funds, we provide in-depth forensic auditing services to detect and deter the misappropriation of public assets.

Expert Testimony

Our staff members are available to testify to legislative committees on a number of issues concerning state and local government, including commerce, education, health and welfare, transportation, insurance, and governmental affairs.

Property Tax Expertise

Our staff is well versed in the intricacies of property tax assessment. Whether you are dealing with a school district, fire district, or a transportation issue, our specialists can answer a host of questions ranging from those concerning ad valorem tax issues to setting millage rates at public hearings.  

Performance Audit
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Karen Leblanc, MSW, CIA, CGAP

Assistant Legislative Auditor and

Director of Performance Audit Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3950 Phone
225-339-3870 Fax

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 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. 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.

Recovery Assistance
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John Morehead, CPA

Assistant Legislative Auditor

Director of Recovery Assistance Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3965 Phone
225-339-3988 Fax

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.