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Louisiana Tax Commission Audit

Louisiana Tax Commission Audit

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Published by Lauren McGaughy
Louisiana Tax Commission Audit
Louisiana Tax Commission Audit

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Published by: Lauren McGaughy on Jul 15, 2013
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12/12/2013

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L
OUISIANA
T
AX
C
OMMISSION
 
ESIDENTIAL
P
ROPERTY
T
AX
A
SSESSMENTS
 
P
ERFORMANCE
A
UDIT
 I
SSUED
J
ULY
10,
 
2013
 
L
OUISIANA
L
EGISLATIVE
A
UDITOR
 1600
 
N
ORTH
T
HIRD
S
TREET
 P
OST
O
FFICE
B
OX
94397B
ATON
R
OUGE
,
 
L
OUISIANA
70804-9397L
EGISLATIVE
A
UDITOR
 
D
ARYL
G.
 
P
URPERA
,
 
CPA,
 
CFE
F
IRST
A
SSISTANT
L
EGISLATIVE
A
UDITOR
 
AND
S
TATE
A
UDIT
S
ERVICES
 
P
AUL
E.
 
P
ENDAS
,
 
CPA
D
IRECTOR OF
P
ERFORMANCE
A
UDIT
S
ERVICES
 
 N
ICOLE
B.
 
E
DMONSON
,
 
CIA,
 
CGAP,
 
MPA
F
OR QUESTIONS RELATED TO THIS PERFORMANCE AUDIT
,
 
C
ONTACT
 G
INA
B
ROWN
,
 
P
ERFORMANCE
A
UDIT
M
ANAGER 
,
AT
225-339-3800.
Under the provisions of state law, this report is a public document. A copy of this report has beensubmitted to the Governor, to the Attorney General, and to other public officials as required bystate law. A copy of this report is available for public inspection at the Baton Rouge office of theLouisiana Legislative Auditor.This document is produced by the Louisiana Legislative Auditor, State of Louisiana, Post OfficeBox 94397, Baton Rouge, Louisiana 70804-9397 in accordance with Louisiana Revised Statute24:513. Seven copies of this public document were produced at an approximate cost of $57.61.This material was produced in accordance with the standards for state agencies established  pursuant to R.S. 43:31. This report is available on the Legislative Auditor’s website atwww.lla.la.gov. When contacting the office, you may refer to Agency ID No. 9726 or Report ID No. 40120059 for additional information.In compliance with the Americans With Disabilities Act, if you need special assistance relative tothis document, or any documents of the Legislative Auditor, please contact Kerry Fitzgerald, Chief Administrative Officer, at 225-339-3800.
 
 
LOUISIANA LEGISLATIVE AUDITOR 
DARYL G. PURPERA, CPA, CFE
1600 NORTH THIRD STREET POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397WWW.LLA.LA.GOV • PHONE: 225-339-3800 • FAX: 225-339-3870
July 10, 2013The Honorable John A. Alario, Jr.,President of the SenateThe Honorable Charles E. “Chuck” Kleckley,Speaker of the House of RepresentativesDear Senator Alario and Representative Kleckley:This report provides the results of our performance audit on the Louisiana TaxCommission (LTC). The purpose of this report was to determine if LTC’s oversight of parishtax assessors ensures that residential property tax assessments are accurate.The report contains our findings, conclusions, and recommendations. Appendix Acontains LTC’s response to this report. I hope this report will benefit you in your legislativedecision-making process.We would like to express our appreciation to the management and staff of the LTC for their assistance during this audit.Sincerely,Daryl G. Purpera, CPA, CFELegislative Auditor DGP/ch
TAX COMMISSION 2013

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