Louisiana Governmental Audit Guide

Special Reporting Requirements In The State Of Louisiana

Special Reporting – District Public Defenders (300-1070)

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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.


District public defenders are a component of the district court system LLA LaGAG in Louisiana. District public defenders are appointed by the Louisiana Public Defender Board, which was created to provide for the supervision, administration, and delivery of the statewide public defender system. The board serves as the administrator of the Louisiana Public Defender Fund, which supports the district public defender offices throughout the state.

Local governments that report to the Louisiana Legislative Auditor (LLA) are required by the audit law LLA LaGAG (Louisiana Revised Statute (R.S.) 24:514) to prepare their annual financial reports in accordance with generally accepted accounting principles LLA LaGAG (GAAP). GAAP for district public defenders and other local government agencies is promulgated by the Governmental Accounting Standards Board (GASB).

While the use of GAAP for financial reporting ensures consistency and comparability among the reports of like government agencies, financial statements prepared in accordance with GAAP may not provide the types of information that is needed by all users of a report.

Act 307 of the 2007 Legislative Session amended R.S. 24:515.1 to require LLA to develop a uniform schedule, to be included in all district public defender reports, to provide a more comprehensive picture of the costs of operating the district public defender offices. This schedule is over and above what is required by GAAP.

This schedule LLA LaGAG is required to be included in all district public defender reports, beginning with the 2007-2008 fiscal year. District public defenders who do not comply with this provision of the law are subject to civil penalties.

LLA uses the information in these schedules to prepare an annual report of district public defender revenues and expenditures for the Louisiana Legislature. This annual report is also required by R.S. 24:515.1


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

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