Louisiana Code § RS 42:810

Audit of program accounts
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The office shall have the accounts of the program audited annually by the legislative auditor or a certified public accountant as described by R.S. 24:513 and shall furnish, as of the end of each fiscal year, a report showing a statement of revenue and expenditures for the preceding year, and a balance sheet showing the financial condition of the program at the end of the fiscal year. It shall also publish a synopsis of the report.

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