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 October 31, 2013.
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 www.lla.la.gov.
In accordance with Louisiana Revised Statutes (R.S.) 24:513, this guide has been produced through a cooperative effort of the Louisiana Legislative Auditor and the Society of Louisiana Certified Public Accountants, with input from various state and local associations. The provisions of the guide apply to certified public accountants and governmental audit organizations performing engagements under the provisions of R.S. 24:513.
This guide, as originally issued and subsequently amended, reflects the general needs of the certified public accountant serving Louisiana state and local governments or their quasi-public agencies. The purpose of the guide is to provide an overview of the engagement process and to provide references from which the auditor may obtain detailed accounting and auditing guidance.
This guide includes the Louisiana Compliance Questionnaires and the Louisiana Attestation Questionnaires, Appendix A. These questionnaires are an integral part of this guide and are used as a basis of state compliance testing in all audits and attestation engagements performed under R.S. 24:513. The questionnaires are to be completed by senior management of the client and are to be given to the auditor as a basis of state compliance testing when required by state law.
The auditor's test of the compliance matters contained in the compliance questionnaires, the extent and nature to be based upon auditor judgment, are required by this guide and are minimum compliance requirements in audits and attestations within Louisiana government and related quasi-public agencies. These minimum state compliance items are considered a "safe harbor" for the auditor. However, the auditor should be aware of the provisions of professional standards, to include AU-C 250 (Consideration of Laws and Regulations in an Audit of Financial Statements), AU-C 935 (Compliance Audits), and AU-C 240 (Consideration of Fraud in a Financial Statement Audit). These documents provide significant, authoritative guidance as to the auditor's responsibility for compliance testing.
This guide has the effect of law under R.S. Title 24, but is not intended to replace professional judgment. Therefore, the guide provides the structure under which governmental and related engagements are to be performed, without mandating detailed procedures.
This guide is amended and updated from time to time as needed. Matters not included within this guide may be directed in writing to the Legislative Auditor or the Society of Louisiana Certified Public Accountants, Governmental Accounting and Auditing Committee.