{
  "urn": "urn:us-la:rs:38:322",
  "title_number": "38",
  "section_number": "322",
  "citation": "R.S. 38:322",
  "heading": "Annual audit; report",
  "text": "The legislative auditor or a certified public accountant shall conduct a biennial audit of each levee board and levee and drainage board pursuant to R.S. 24:513(A) and shall issue and distribute all audit reports pursuant to R.S. 24:516(A). However, at the request by such a board, there shall be an annual audit.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "38",
      "name": "PUBLIC CONTRACTS, WORKS AND IMPROVEMENTS"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "LEVEE DISTRICTS"
    },
    {
      "level": "part",
      "number": "III",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 38 › Chapter 4 › Part III",
  "acts_citations": [
    {
      "act_year": 1985,
      "act_number": 785,
      "section": 1,
      "effective_date": "1985-07-22",
      "effective_date_raw": "July 22, 1985",
      "role": "enactment"
    },
    {
      "act_year": 1986,
      "act_number": 130,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1985, No. 785, §1, eff. July 22, 1985; Acts 1986, No. 130, §1. {{NOTE: REGARDING R.S. 38:322, SEE ALSO R.S. 38:1114(D) AS PER ACTS 1985, NO. 466, §2, WHICH MAY BE CONFLICTING.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=95461",
  "website_law_id": 95461,
  "scrape_timestamp": "2026-05-22T23:09:49Z",
  "source_html_hash": "sha256:d08ddf8e55b7268eee5c0a7575265fd213ba3929d6ec3abc6d167f84f26fbbc3",
  "schema_version": "1.0.0"
}