LOUISIANA GOVERNMENTAL AUDIT GUIDE
LOUISIANA GOVERNMENTAL AUDIT GUIDE
Authorized by Louisiana Revised Statute 24:513
LOUISIANA GOVERNMENTAL AUDIT GUIDE
PAGE 1
User Note The Louisiana Governmental Audit Guide is produced jointly by the Legislative Auditor and the Society of Louisiana Certified Public Accountants, with input from the Louisiana Municipal Association, the Louisiana Police Jury Association, and the Louisiana School Board Association. Revisions are incorporated into the Guide as necessary. This guide has been updated through January 31, 2016.
This material was reproduced in accordance with the standards for state agencies established pursuant to R.S. 43:31. This document is available on the Legislative Auditor's website at lla..
Legislative Auditor Post Office Box 94397 1600 North 3rd Street Baton Rouge, Louisiana 70804 Phone (225) 339-3800 Fax (225) 339-3870
Society of Louisiana Certified Public Accountants 2400 Veterans Boulevard, Suite 500 Kenner, Louisiana 70062-4739 Phone (504) 464-1040 Fax (504) 469-7930
LOUISIANA GOVERNMENTAL AUDIT GUIDE
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Section 100 200
300
TABLE OF CONTENTS
Louisiana Audit Law
111
Penalties
Characteristics of Louisiana Governmental Units
211
State Agencies
212
Retirement Systems
213
Colleges and Universities
214
Judicial Districts
215
Police Juries or Parish Governing Authorities
216
School Boards
217
Special Service Districts
218
Assessor
219
Clerk of Court
220
Sheriff
221
Justices of the Peace and Constables
222
Municipalities
223
City Courts
224
Housing Authorities
225
Hospitals
226
Finance Authorities and Similar Trusts
227
Quasi-Public Agencies
Governmental Auditing
311
Legislative Auditor
312
Organization
313
Authority
314
Penalties
LOUISIANA GOVERNMENTAL AUDIT GUIDE
Page No. 9 11 12 12 14 15 16 17 20 21 21 22 23 24 25 27 28 29 30 30 32 33 33 33 34
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Section 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339
TABLE OF CONTENTS
Comprehensive Annual Financial Audit of Louisiana Liaison Special Examinations CPA Audits Engagement Frequency Engagement and Report Enforcement Engagement Approval - Routine Engagements Engagement Approval - Nonroutine Engagements Engagement Completion Compilations in Lieu of Sworn Annual Financial Statements Compilation Engagement Scope and Standards Review/Attestation Engagement Scope and Standards Audit Engagement Scope and Standards Independence School Board Performance Measures Special/Grant Audits Cognizant, Oversight, and Pass-Through Agencies Authoritative Guidance Fraud and Abuse Engagement Delays Report Review Report Release Reissued Reports Audit Engagement Reporting Package Review/Attestation Engagement Reporting Package
Page No. 34 34 35 35 35 36 38 42 42 43 43 44 46 48 48 51 51 54 54 55 56 56 56 56 59
LOUISIANA GOVERNMENTAL AUDIT GUIDE
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Section 400
TABLE OF CONTENTS
340
Findings and Comments
341
Supplemental Disclosures
342
Compliance Auditing
343
Management Letters
344
Withdrawal or Cancellation
345
Principal Auditor
346
Engagement Period
347
Procuring Services
348
Other Functions
349
Audit Committees
350
Audit/Engagement Documentation
351
Management Services
352
Other Engagements
353
Assistance
354
Remedial Action for Findings
355
Desk Reviews
356
Engagement Reviews
357
Revisions
Governmental Financial Reporting
411
State Law
412
Minimum Reporting Requirements for Governments
413
Minimum Reporting Requirements for Component Units
414
Enforcement
415
Supporting Detail
416
Disclosure
LOUISIANA GOVERNMENTAL AUDIT GUIDE
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