"Depositing authority" as used in R.S. 33:2928 through R.S. 33:2931 means the commissioner of public finance or the finance officer, or any department, board, commission, or institution, of cities having a population exceeding one hundred fifty thousand. "Fiscal agent bank" or "depository" means any bank selected and designated by the governing body of cities having a population exceeding one hundred fifty thousand, for deposit of funds belonging to or held in custody for such cities or any department, board, commission, or institution thereof.
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