Terms Used In Louisiana Revised Statutes 38:90.14

  • Authority: means a parish or municipality, or both, authorized by law to perform governmental functions and any special district created for the purpose of drainage and/or flood control. See Louisiana Revised Statutes 38:90.1

The state monies distributed to the recipient authorities and the local matching funds shall be audited by the legislative auditor at least biennially.  To the extent that funds available to the legislative auditor permit, the audits of each recipient authority of the use of the monies shall include an investigation of any failure to comply with the recommendations for planning, design, and construction adopted by the legislature.  The recipient authority shall certify annually to the legislative auditor that the funds made available under this Chapter have been expended in accordance with the standards established by law.  

Added by Acts 1982, No. 351, §1.