Performance audits are designed to address specific objectives regarding economy, efficiency, and effectiveness of programs, functions, and activities of state agencies. The audits are conducted by employees based in Baton Rouge who are CPAs or have advanced degrees in a variety of backgrounds, including accounting, public administration, law, and business administration. The Louisiana Performance Audit Program is established under Louisiana Revised Statutes 24:522 to provide the legislature with evaluation and audit of the functions and activities of the agencies of state governments as well as directing the office to conduct at least one performance audit of each of the 20 executive branch departments over a seven-year period. It is also possible for the office to bring audit topics to the Legislative Audit Advisory Council for approval. In addition, the Legislature may request that we conduct a performance audit on a particular agency or in response to a particular issue or problem. For example, we may be directed by a bill to conduct an audit to determine the actual cost of housing state inmates in Louisiana.
Nicole Edmonson, CIA, CGAP, MPA
Assistant Legislative Auditor and
Director of Performance Audit Services
1600 North Third Street
P.O. Box 94397
Baton Rouge, Louisiana 70804-9397