In any case in which an audit by the legislative auditor or, where applicable, the certified public accountant, of a parish governing authority which receives monies from the Parish Transportation Fund cites either improper expenditures or noncompliance with the statutory requirements comprising this Part, the legislative auditor shall promptly report the improper expenditures or the noncompliance with statutory requirements to the Legislative Audit Advisory Council, or its successor. The council shall make such further investigation of the matter as it deems necessary.
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