Louisiana Legislative Auditor
Daryl G. Purpera, CPA, CFE

August 1, 2016

Audit Finds Lack of Uniformity in How District Attorneys Report Their Revenues, Expenditures

Louisiana’s 42 District Attorney offices lack uniformity and completeness in how they report their finances each year, the Legislative Auditor said in a report released today. The offices receive funding from a variety of sources, including state and local governments, fees, and grants.

In calendar year 2014, the state’s District Attorney offices combined reported approximately $142.5 million in revenue and $147 million in expenditures. District attorney offices also reported a combined total fund balance of $53 million, ranging from a negative $1 million in the Orleans Judicial District Attorney’s Office to a positive $5 million in the 24th Judicial District Attorney’s Office (Jefferson Parish).

An evaluation of the offices’ revenues and expenditures by performance auditors found that some offices did not list any local funding in their financial reports, while others reported only some of the local money they received, the state auditor said. In addition, some offices failed to report all of the state funding they received. Overall, local funding accounted for 36% of the offices’ revenues, while state funding made up 16%.

Neither governmental accounting standards nor state law requires the District Attorney offices to report all of the local funding they receive. However, the Louisiana Government Budget Act mandates that the offices include all sources of revenues in their budgets. At the same time, governmental accounting standards and the Louisiana Governmental Audit Guide require the District Attorney offices to show all of their state funding.

Auditors said the lack of uniformity in how the District Attorney offices report their financial information makes it difficult for legislators and members of the public to accurately identify and compare revenues and expenditures. Uniform reporting would help the Legislature and other stakeholders more easily determine the impact of legislation or other changes that affect the District Attorneys’ funding.

For more information contact:

Legislative Auditor


Office of the Louisiana Legislative Auditor | www.LLA.La.gov