The Louisiana Legislative Auditor (LLA) receives allegations regarding
local government agencies and quasi-public organizations (local auditees) 
.
These allegations are reviewed by LLA Investigative Audit Services staff. Most
allegations are sent to the CPA firm performing the local auditee’s audit or review/attestation engagement to address during the audit. Others are addressed by LLA Investigative Audit Services staff, or other LLA staff.
LLA sometimes performs an examination or investigation regarding allegations received regarding a local auditee. The investigation may or may not result in a written report.
The local auditee should provide LLA staff with all requested documents and information in a timely manner as they perform their audit.
The local auditee should also disclose to the CPA performing their audit or other engagement of any recent or ongoing investigation being performed by the LLA or any other regulatory body.
QUESTIONS:
Q. My local auditee organization was the subject of an LLA investigation during the year. The investigation resulted in a report. Should I give the report to the CPA firm that performs our audit?
A. LLA makes a practice of sending internally produced reports, including Investigative Audit Services reports, to the CPA firm performing the local auditee’s engagement. However, it would be advisable for you to initiate a discussion of the information in the LLA report with the CPA firm at the start of the audit.
Q. My local auditee organization was the subject of an LLA investigation during the year. The investigation was closed, and LLA did not issue a report. How should I address this with the CPA firm that performs our audit?
A. You should discuss the matter with the CPA firm when they start the audit. The CPA firm may call the Director of Investigative Audit Services for details of LLA’s investigation.
Q. My local auditee organization was the subject of an investigation by the Louisiana Ethics Board during the year. Can I assume that LLA notified the CPA firm that is performing our audit of the investigation?
A. Although LLA and the Louisiana Ethics Board are both state agencies, they are not the same agency. You cannot assume that the Ethics Board has shared the results of its investigation with LLA. You should give the CPA firm that performs your audit any information you have regarding an Ethics Board investigation, including the name of your contact person at the Ethics Board, when they start the audit.
Q. My local auditee organization was the subject of an investigation by one of our federal grantor agencies during the year. Should I tell the CPA firm that is performing our audit?
A. Yes. This is information that is important to the audit that the CPA is performing.