Louisiana Governmental Audit Guide

Who Reports To The Legislative Auditor?

Clerks Of Court (200-1040)

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DISCLAIMER
The Louisiana Governmental Audit Guide (LAGAG) is authorized by Louisiana Revised Statute 24:513 A. (5) (a) (i) to set forth the standards by which the engagements of local governments and quasi-public organizations (local auditees) are to be performed. The LAGAG is jointly produced by the Louisiana Legislative Auditor (LLA) and the Society of Louisiana Certified Public Accountants.

Although the LAGAG is intended to assist CPAs in performing their audits and other engagements for local auditees, it does not include a detailed analysis of the professional auditing and accounting standards a CPA must consider during his or her audit, review/attestation or compilation engagements; nor is it a substitute for professional judgment. CPAs must reach their own conclusions through research of all applicable auditing and accounting standards, in addition to the LAGAG, in the performance of their local auditee engagements.

In addition, although the LAGAG is intended to assist local auditees, it does not include all of the legal and accounting information an agency needs to perform its operations; nor is it a substitute for professional, legal or accounting advice; or professional or personal judgment. Local auditees should use the information in the LAGAG, in conjunction with the guidance of the professionals most familiar with the particular facts and circumstances regarding their agency, in the performance of their operations.

For questions and comments about the LAGAG, please contact LLA at (225) 339-3800.

The legal authority for the activities of a clerk of court’s office is found in Article 5, Section 28 of the Louisiana Constitution of 1974, and in Louisiana Revised Statute (R.S.) 13:750, et. seq. Each of Louisiana’s 64 parishes has a clerk of court; and there are separate clerks in Orleans Parish for the civil and criminal district courts.

Clerks of court are elected officials; and their offices are considered to be local auditees LLA LaGAG; and are required to provide an annual financial report to the Louisiana Legislative Auditor.

Clerks of court serve as clerks of the district court; the ex officio notary public, and the parish recorder of conveyances, mortgages, and other acts.

Clerks of court collect all fees and charges due to the clerk’s office, and deposit them in a fund known as the clerk’s salary fund (R.S. 13:781) or general fund. Clerks of court also maintain certain deposits (advance deposits, registry of court funds, and bonds) in a fiduciary or custodial capacity until a final judgment is made by the court. Parish governing authorities are required by R.S. 33:4713 to provide suitable office space, furniture and equipment for parish clerks of court.

The Louisiana Compliance Questionnaire LLA LaGAG requires clerks to provide statements or representations to their auditor regarding their compliance with certain provisions laws and regulations. Auditors are required to test the clerk’s compliance with these laws and regulations.


NB: This document is the current version as of 09/12/2017.

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