Louisiana Governmental Audit Guide

Special Reporting Requirements In The State Of Louisiana

Special Reporting – Justices Of The Peace And Constables (300-1090)

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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.


Justices of the peace and constables are elected officials. Justices of the peace preside over courts of limited jurisdiction, and receive oversight from the Louisiana Supreme Court. Constables are the marshals for the justice of the peace courts. Constables serve warrants and summons, collect garnishments, and process evictions and other matters pertaining to the court.

Justices of the peace and constables are considered to be local auditees LLA LaGAG and provide annual financial reports to the Louisiana Legislative Auditor (LLA), but there is a special reporting provision for justices of the peace and constables in the audit law LLA LaGAG (Louisiana Revised Statute 24:513 J. (1) (a) (ii) (c) (i) (cc)).

Most local auditees follow this reporting schedule to LLA based on the amount of revenues and other sources they receive:
Amount of revenues and other sources receivedType of report providedCPA or self –prepared
$500,000 and overAuditIndependent CPA
$200,000 - $499,999Review/attestationIndependent CPA
$75,001 - $199,999CompilationCPA
$75,000 and underSworn financial statementsSelf-prepared; local auditee may instead choose to have CPA prepare report

The reporting requirement for justices of the peace and constables differs from the above schedule. Justices of the peace and constables that receive $200,000 or less in revenues and other sources are required to provide sworn financial statements, which they may prepare themselves; to LLA. If they receive more than $200,000 in revenues and other sources, they are required to hire a CPA firm on LLA’s approved list to provide for a compilation report.

Sworn financial statements are due to LLA ninety days after the judge’s or the constable’s fiscal year end; compilation reports are due six months after their fiscal year end.


NB: This document is the current version as of 09/18/2019.

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