Louisiana Code § RS 38:90.13

System of administration
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Each recipient authority shall adopt a system of administration which shall require approval of the governing authority for any expenditures made out of state and local matching funds and no member of the recipient authority shall expend any funds in his ward or district without the approval of the governing authority. Each recipient authority shall adopt a system of administration which shall include the development of a capital improvement program on a selective basis, centralized purchasing of equipment and supplies, centralized accounting, and selective maintenance and construction based upon engineering plans and inspections. Funds appropriated for a project shall not be expended for any other purpose. All contracts for materials, construction, or services shall be advertised and awarded to the lowest responsible bidder in accordance with the provisions of R.S. 38:2212.

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