Article 7, Section 14 of the Louisiana Constitution of 1974 provides that the funds, credit, property, or things of value of the state or any political subdivision shall not be loaned, pledged, or donated to or for any person, association, or corporation, public or private. Examples of prohibited use of public funds include payments for Christmas turkeys and/or luncheons for employees, and attorney retainer fees. However, the constitution does provide for other situations in which a donation is allowed, but under certain conditions. If you are in doubt, seek an opinion from the state Attorney General.
Our office maintains a basic checklist of best management practices in government that agencies (both state and local) can use to assess their own performance. It addresses written policies and procedures for such areas as purchasing, travel, payroll, and public records retention. Check our Web site under the State Government, Local Government, or CPAs tabs and choose the "Best Practices" link, or contact our Advisory Services Division, if you need assistance.
Reports Issued by LLA
Yes. You can subscribe to the RSS feed for any of our reports by clicking on the for that item. They can be found on our Reports pages and the footer at the bottom of all of our pages.
The title page of the report states whether the audit was conducted by LLA or by a CPA firm. In the list view, LLA reports are identified by our logo . Reports issued by contracted CPAs are identified by the icon.
All reports can be found in the LLA Audit Report Library. They can be searched by new reports, agency, year, and parish or simply queried by entering a term in the search box. LLA also has an RSS feed available under Audit Reports.
LLA has reports dating back to the inception of the audited agency or when the agency began receiving state funding. LLA maintains imaged reports from 1995 to present. Reports issued prior to 1995 are on microfilm.
Reports that are maintained in an electronic format may be obtained from our audit report library via our Web site. Paper copies are billed at 20 cents per page.
You will have to the call our office at 225-339-3800 when inquiring about a report's public release.
If a District advertises to roll forward then decides not to, is the District required to adopt the roll forward millage or can it adopt the adjusted millage?(click to open)
No, the District is not required to adopt the roll forward rate or increased rate.
If a taxing authority levies less than its maximum authorized millage, what happens when reassessment occurs?(click to open)
The adjusted maximum millage is the "prior year's maximum" millage rate adjusted after reassessment to keep ad valorem tax revenues from being increased or decreased. The adjusted maximum millage is calculated using the prior year's taxable property valuation and the revaluation of that taxable property valuation as furnished by the Tax Assessors. The revaluation for the current year does not include new property going on the current year's tax roll.
Working For LLA
Learn more about working for the Louisiana Legislative Auditor by visiting our Careers page here.