This post is part of an occasional series examining state and local incentive evaluation reports.

Last month the Louisiana Legislative Auditor issued, “Tax Incentive Reporting. Follow-up on Agency Compliance with Act 191 of the 2013 Regular Session.” This report actually examines whether state agencies are complying with tax incentive reporting requirements. Those requirements include providing information on whether the incentive met its intended purpose, if the state received a positive return on investment, and whether there were any unintended effects caused by the incentive.