Louisiana Code § RS 17:3100.9

Annual financial report; audits
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The authority shall be audited in accordance with the provisions of R.S. 24:513. The audit shall be conducted in conjunction with the audit conducted pursuant to R.S. 17:3099.1. A copy of the audit report shall be provided to the governor and the legislature pursuant to R.S. 24:772. Copies of the audited financial report also shall be made available, upon request, to persons entering into contracts with the authority and to prospective account owners in education savings accounts.

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