Louisiana State Auditor

Advisory Services

The Advisory Services staff provides outreach to local governmental entities to improve financial reporting quality. The staff performs a variety of functions aimed at ensuring the quality and timeliness of governmental audits performed by private certified public accountants and also provides guidance and training to local entities. In addition, the staff:

  1. Provides recommendations for governments to improve their controls that safeguard, manage, and account for assets and ensure compliance with applicable state laws;
  2. Provides training to local government in implementing sound fiscal practices;
  3. Provides best practices guides and financial reporting forms for local governments;
  4. Provides accounting and auditing technical assistance to local governmental agencies and to independent certified public accountants that conduct government audits;
  5. Provides legal guidance on state laws to governmental agencies and to independent certified public accountants;
  6. Approves all engagement agreements of audits, review/attest, and compilation services of local government and quasi-public entities within Louisiana;
  7. Enforces the state audit law;
  8. Provides support to the Louisiana State Bond Commission and Louisiana State Fiscal Review Committee;
  9. Prepares the annual Boards and Commissions report;
  10. Contracts with independent CPAs for audit and review/attest engagements for state agencies;
  11. Reviews all ad valorem taxes levied by all parishes and municipalities;
  12. Reviews and approves the adjustment of ad valorem taxes at reassessment;
  13. Receives and documents all ad valorem tax elections for all parishes and municipalities;
  14. Provides training to tax recipient bodies in the adoption of ad valorem taxes; and
  15. Provides guidance on ad valorem tax issues to assessors, tax recipient bodies, CPAs, and the general public.
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Thomas H. Cole, CPA

First Assistant Legislative Auditor /

Local Government Audit Services

1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397

225-339-3839 Phone
225-339-3988 Fax