Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

March 27, 2019

Single Audit Report for 2018

The Legislative Auditor has released the Single Audit Report for 2018. The Single Audit recaps in one report findings related to federal programs, most of which have been reported previously by the auditor. Federal law requires the State to compile the Single Audit every year. Officials use the information to monitor whether the State has complied – or not – with the requirements of federal assistance programs.

The 2018 Single Audit identifies 30 findings involving 10 state entities. Most of these findings already have been detailed in individual agency reports, and 13 were repeat findings from a prior audit. Certain findings resulted in modified opinions on four of the State’s 16 major federal programs because they did not comply with certain requirements. Because the auditor could not adequately test eligibility for two of these programs, the auditor could not render an opinion (disclaimer) on the eligibility requirement for these two programs.

The programs given a disclaimer of opinion and/or a qualified opinion were:

As a result of the findings included in the Single Audit, $65,189,504 in costs were questioned by auditors, for which the State could be liable. “The resolution of these questioned costs will be determined by the respective (federal) grantors,” the report said.

For the fiscal year ending June 30, 2018, the State received approximately $17 billion in federal funds, including loan programs, which is an increase over the nearly $16.3 billion Louisiana received in fiscal 2017.

Thirty findings were reported in the 2018 Single Audit, which is a decrease from the 43 findings reported in the Single Audit for 2017.
For more information contact:
Daryl G. Purpera, CPA, CFE
Legislative Auditor


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