Engagement Approval Forms & Other Local Auditee Engagement Information

The LLA has created a new engagement request process through the Local Government Reporting System (Portal). It will replace the Electronic Engagement Approval Form submission process through our website. The new process will begin on Monday, May 27th.

For Audit, Review/Attestation, Compilation or stand-alone Agreed-Upon Procedures, (not including Statewide Agreed-Upon Procedure, or SAUP’s), please log into the Local Government Reporting System Portal below. SAUPs associated with an audit do not require a separate Engagement Approval.

You must also attach a copy of the signed engagement agreement(s) in PDF format. For Engagements with separate agreements for the audit and SAUPs, both engagement agreements should be attached.

To view the email sent to CPA’s on Thursday, May 23rd, 2019, click here.

To view Engagement Request Instruction Template, click here.

Access Local Government Reporting System

Please allow 7 - 10 business days for us to confirm receipt of your engagement and report submissions.

If you do not receive a confirmation that your engagement or report has been received within that time, please contact Gina Guzzardo at gguzzardo@lla.la.gov.

Audit Services:

Louisiana law requires state and local government and Louisiana quasi-public entities to annually file their audit, review, or compilation/attestation reports with the Legislative Auditor's Office. The engagements for these reports must be approved by the legislative auditor prior to commencement of the audit. It is the joint responsibility of the CPA and management to obtain engagement approval.

CPA Listing:

The State Auditor maintains a listing of CPAs who perform audit, review, and/or compilation/attestation engagements of governmental and quasi-public entities. The listing includes the names, addresses, parishes, telephone numbers, and fax numbers of available CPA firms. This listing may be viewed here. Additional information about these and other CPA firms may be obtained from the Louisiana Society of Certified Public Accountants or the State Board of Certified Public Accountants of Louisiana.

Non-Routine Engagements:

For non-routine engagements, such as Agreed Upon Procedures, Program Audits, Fund Audits, Internal Control or Compliance Audits, and Attest or Assurance engagements that are not required by Louisiana Revised Statute 24:513 or 24:514, the CPA and the client have a joint responsibility to send one copy of the written engagement agreement to the legislative auditor for approval, prior to the start of the engagement.

A copy of the engagement agreement should be emailed to ereports@lla.la.gov with sufficient details regarding the engagement and your contact information.

Non-routine engagement agreements will generally be processed within 5 – 7 business days of receipt. The legislative auditor will return copies of the approved engagement agreement to the CPA and the client.

Enforcement Activities:

By state law, audits, reviews, and compilations/attestations of local government and quasi-public entities must be completed within six months of the close of the entity’s fiscal year. Periodically, the legislative auditor corresponds with CPAs and entities in an effort to enforce the timeliness provisions of the state audit law. You may contact Sudha Jindia at (225) 339-3813 if you have questions concerning these enforcement provisions.