This section contains information related to Louisiana Legislative Auditor best practices, reports, and more. If you cannot find an answer to your question, please contact us. For legal questions, go to Legal Assistance FAQs.
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Learn more about each of our career areas or Find Your Fit to find out what sections of LLA you are most qualified to enter.
It will be reviewed, and you will be contacted if we want to schedule an interview. All applications are kept on file for one year.
No. Your application will be considered only for the position (or positions) for which you specifically apply.
No. Some positions require a CPA, and others do not. Some positions do not even require a degree in accounting. Learn more by viewing available career areas or viewing the Find Your Fit Tool, to find out what sections of LLA you are most qualified to enter.
There is no specific time limit. However, a CPA certification or other certification may be required for the position you are applying for and/or advancement within specific career tracks. Within these career tracks, you would be encouraged to make continuous progress toward taking and passing the CPA exam (or exam for another primary certification that may be required for the job and/or career track).
No, all LLA positions are unclassified (non-civil service).
On-the-job training is the principal method of training new auditors. In addition, you will attend classes on work papers techniques, recent laws passed by the legislature, governmental accounting, understanding the audit process, audit evidence, Excel, Lotus Notes, etc. Continuing Professional Education (CPE) training is provided to all employees each year.
Some audit assignments require overnight travel within Louisiana.
There is no typical work week. 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 work week!
If you are an auditor, you will work with a team, and there will be an auditor-in-charge (AIC) who will train you during the audit.
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.
We offer flexible work schedules. With supervisors approval, employees may select a work schedule that allows them to work anytime between 6:30 a.m. and 6:30 p.m. for a total of 80 hours in a two-week pay period.
Staff Auditor 1s are eligible for promotion to Staff Auditor 2 after one year, depending upon performance and experience. However, advancement beyond Staff Auditor 2 is competitive. In addition, to be promoted above Senior Auditor 1, you will likely be required to obtain a CPA credential or other primary certification (e.g., CIA, CISA, etc.) appropriate to the service area.
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 CPA or Certified Internal Auditor (CIA) designation.
Learn more about working for the Louisiana Legislative Auditor by visiting our Careers page here.
Yes.
No, the District is not required to adopt the roll forward rate or increased rate.
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 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).
Yes. You can subscribe to the RSS feed for any of our reports by clicking on the RSS link for that item. They can be found on our Reports pages and on the footer at the bottom of all of our pages.
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.
All reports can be found in the LLA Audit Report Library. They can be searched 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 the present. Reports issued prior to 1995 are on microfilm.
Indefinitely.
Reports that are maintained in an electronic format may be obtained from our audit report library via our Web site. Paper copies are billed at 20 cents per page.
You will have to the call our office at 225-339-3800 when inquiring about a report's public release.
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 out our Resources Page to access these documents.