Table 4.29

State Auditors: Audits of Local Governments

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Data publication year:  2023  2022 (showing)  

Source:

Auditing in the States: A Summary, 2021 edition. The National Association of State Auditors, Comptrollers and Treasurers and state constitutions and statutes.

Key:

✓ — Yes.
✕ — No.
N/A — Did not respond.
GAAP — Generally Accepted Accounting Principles.
GAAS — Generally Accepted Auditing Standards.
GAGAS — Generally Accepted Government Auditing Standards.
SAS — Statement on Auditing Standards.

Footnotes:

(a)

Special investigative audits only.
(b)

For audits started before June 30, 2016, the Office of the Comptroller had its own set of auditing standards. After July 1, 2016, all audits are performed under GAGAS.
(c)

GAGAS is the standard for single audits only.
(d)

Louisiana Revised Statute 24:513A. (5) (a) (i) requires CPAs to perform the audits and review engagements of local governments in accordance with GAGAS.
(e)

Special investigative audits do not follow standards.
(f)

Most, but not all, local government audits are conducted in accordance with GAGAS.
(g)

Some towns have elected auditors and others hire external auditors (CPA firms). For those towns that hire external auditors, GAGAS is utilized.
(h)

Localities are also required to follow the Auditor of Public Accounts Specifications for Audits, which include additional audit procedures specifically related to compliance with state laws and regulations.