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The alert also explains why engagement cost information is collected and how LLA authority under state law affects approval timing and potential delays. 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Approval may be delayed due to issues such as independence allegations, peer review failures, or questions about prior-year report content.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},279693,1790206344,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":26},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Louisiana Legislative Auditor Audit Risk Alert  \nBaton Rouge Office Phone No. (225) 339-3800 Fax No. (225) 339-3870  \nAUDIT RISK ALERT \\# 19  \nDATE: September 25, 2019 (updated October 13, 2021)  \nSUBJECT: New Local Auditee Engagement Approval Process; Legal FAQ Documents  \nThe Louisiana Legislative Auditor (LLA) recently implemented a new local government and quasi-public organization (local auditee) engagement approval process through its Local Government Reporting System (LGRS) portal. LLA sent information about this new process to all CPAs on its approved list on May 23, 2019. Related modules ofthe Louisiana Governmental Audit Guide have been updated.  \nLLA is issuing this audit risk alert to address several matters pertaining to the new engagement approval process; specifically:  \n􀂾 Information that must be submitted with the Engagement Approval Request form  \n􀂾 Why does LLA collect engagement cost information?  \n􀂾 Obtaining LLA approval prior to beginning work on an engagement.  \nThis audit risk alert also addresses a housekeeping matter pertaining to the Legal Frequently Asked Questions documents on LLA’s website.  \nInformation that must be submitted with the Engagement Approval Request Form  \nThe new engagement approval process requires CPAs to attach a PDF copy of the signed engagement agreement to the related Engagement Approval Request form in the LGRS portal. Although LLA staff does not usually perform an in-depth review of engagement agreements, LLA may reject any engagement submitted for approval if it finds the attached engagement agreement does not include all of the elements required by the Louisiana Governmental Audit Guide (LAGAG) module 400-1080, Engagement Agreements – Louisiana Legislative Auditor Requirements.  \nOne of the elements required to be included in the engagement agreement is the anticipated or not-to-exceed cost of the engagement. This ensures that the local auditee knows the estimated cost of the engagement prior to signing the agreement. LAGAG Module 400-1080 provides recommended language that allows for the amendment of the not-to-exceed cost of the  \nengagement, with the written agreement of the CPA and the local auditee. This ensures that the CPA is fairly compensated if unanticipated additional time is spent on the engagement.  \nThe principal reason LLA has rejected engagements since implementation of the new approval process is that the cost of the engagement was not included in the engagement agreement attached to the Engagement Approval Request form. In order to expedite engagement processing and avoid rejections when submitting engagements for approval, we ask CPAs to make sure all required information, including the cost of the engagement, is included in the signed engagement agreement attached to the Engagement Approval Request form.  \nWe also recommend that CPA firms compare their local auditee engagement agreement template to LAGAG module 400-1080 to ensure that all other elements required by the LAGAG have been incorporated into the firm’s template.  \nStatewide agreed-upon procedures engagements are also approved through the LGRS portal; on the same Engagement Approval Request form as the related audit engagement(s) . CPAs are allowed to request approval for up to four fiscal years’ engagements for the same auditee on one Engagement Approval Request form. However, if a local auditee is required to provide for the statewide agreed-upon procedures engagement, LLA will approve only the audit engagements for which both the audit and the statewide agreed-upon procedures engagement agreements have been attached. For example, if the audit engagement agreement attached to an Engagement Approval Request form covers three fiscal years, but the attached statewide agreed-upon procedures engagement agreement covers only one of those fiscal years, LLA will approve only the audit engagement and agreed-upon procedures engagement for the one fiscal year for which both engagement agreements have ","cbCaikaFgAfLkggV","https://ap.wps.com/l/cbCaikaFgAfLkggV","pdf",193366,"English","# Audit Risk Alert #19\n## New Local Auditee Engagement Approval Process\n## Information Submitted With the Engagement Approval Request Form\n## Why LLA Collects Engagement Cost Information\n## Obtaining LLA Approval Prior to Beginning Work on an Engagement\n## Housekeeping: Legal Frequently Asked Questions Documents","[{\"question\":\"What documents must CPAs attach to the Engagement Approval Request form in the LGRS portal?\",\"answer\":\"CPAs must attach a PDF copy of the signed engagement agreement to the Engagement Approval Request form. LLA may reject submissions if the agreement lacks required elements from the applicable audit guide module.\"},{\"question\":\"Why must the engagement agreement include the anticipated or not-to-exceed cost?\",\"answer\":\"It ensures the local auditee knows the estimated engagement cost before signing. It also allows for amendments to the not-to-exceed amount by written agreement so the CPA can be fairly compensated for additional unanticipated time.\"},{\"question\":\"How does LLA determine whether approval can be assumed before work begins?\",\"answer\":\"Approval cannot be assumed automatic, even after a request is submitted. Approval may be delayed due to issues such as independence allegations, peer review failures, or questions about prior-year report content.\"}]","Louisiana Legislative Auditor Audit Risk Alert - 19 - New Local Auditee Engagement Approval Process; Legal FAQ Documents | PDF",1789525669]