The Legislative Audit Advisory Council is a joint committee of the Louisiana Legislature. The Council is composed of five senators and five representatives. The Council is charged with oversight of the legislative auditor and, most importantly, resolving audit findings contained in audits issued by the legislative auditor and private accounting firms performing governmental audits in-lieu of the legislative auditor.
The Council may hold hearings; subpoena witnesses; administer oaths; compel the production of books, documents, records, and papers, public and private; order the compiling and furnishing of sworn statements; and petition, directly or through the courts, writs of mandamus. Failure to comply with any order of the Council shall constitute contempt of the Council, punishable in a manner prescribed by the Council.