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The Legal Section participates in the mission of LLA by providing written and oral opinions. These opinions relate to audit matters and are tendered to staff auditors, independent CPAs, and public officials. During the Legislative Session, the Legal Section tracks legislation regarding audit issues.
To speak directly with a legal professional, please call 225-339-3871 .
Select the dropdown to filter between FAQ’s
- All
- Charter Schools
- Operations of Government
- Political Subdivision Budgeting
- Public Contracts
- Public Funds
- Public Purchasing
- School Boards
- Sunshine Laws
- White Papers
Legal FAQ for All
- Adoption and Amendment of an Annual Budget for Local School Boards
- American Rescue Plan Act -- SLFRF
- American Rescue Plan Act -- SLFRF Video Presentation
- Audit Law FAQs
- Banking Law FAQs
- COVID-19 - Audit
- COVID-19 - Charts
- COVID-19 - Legal Guidance
- Cash Management/Fiscal Agent (Local Political Subdivisions & State Entities)
- Cash Management/Fiscal Agent (State Depositing Authorities)
- Charter Schools - White Paper
- Contingency-Fee Contracts
- Cooperative Endeavor Agreement (Cabela)
- Coroner
- Dual Employment/Dual Office Holding FAQs
- Energy Efficiency Summary for Local Political Subdivisions
- Federal Funds and the Audit Law as they Relate to Quasi-Public Entities and Local Auditees' Reporting
- Fiscal Administration
- Fiscal Administrator Law
- Indemnification by Political Subdivisions and Municipalities FAQs
- Investments by Political Subdivisions and Municipalities FAQs
- LLA's Guidance on Emergency Declarations under R.S. 29:727
- Lawrason Act FAQs
- Legislative Updates
- Limitations of Home Rule Charter Authority for Parishes and Municipalities
- Local Government Budget Act (LGBA) FAQs
- Local Government Budget Act - Flowchart
- Local Government Budget Act - Sample Documents
- Louisiana Procurement Code
- Louisiana Procurement Code Summary Chart
- Maximum Compensation for Elected Officials and Agency Heads
- Mayor's Court FAQs
- Open Meetings Law FAQs
- Parish Obligations to Fund Other Public Officials
- Parish Transportation Fund Act FAQs
- Personal Online Account Privacy Protection Act
- Political Payroll Padding FAQ
- Political Subdivisions-Adoption, Implementation and Amendment of Budgets
- Prevention of Sexual Harassment Law
- Privacy Expectation in Public Workplace Electronic Communications
- Public Bid Flowcharts
- Public Bid Law - Vendor Affidavit Template
- Public Bid Law Summary FAQs
- Public Lease Law
- Public Records Law FAQs
- Quasi-Public Checklist
- Reclassification of Municipalities following a Federal Census
- Records Retention
- Required Training for Public Employees and Public Officials of State and Local Entities
- School Activity Funds FAQs
- Supplemental Reporting under R.S. 24:513(A)(3)
- Surplus Property FAQs
- Tax Review FAQs
- The Public Record Law and Private Entities Engaging in Public Functions
- Traffic Citation FAQs
- Vendor Subrecipient Checklist
- Website Posting
- Whistle-Blower Statutes
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In an effort to better serve the CPA community and the broader community, the Legal Staff of the Louisiana Legislative Auditor (LLA) is prepared to assist CPAs and others with governmental legal issues.
The LLA Legal Staff does not render legal opinions, which are comparable to Attorney General (AG) opinions. The LLA Legal Staff will, however, offer guidance and direction based upon AG opinions and court cases
