---
urn: urn:us-la:rs:38:322
citation: "R.S. 38:322"
status: active
breadcrumb: "Title 38 › Chapter 4 › Part III"
acts_citations:
  - { year: 1985, number: 785, section: 1, effective_date: 1985-07-22, role: enactment }
  - { year: 1986, number: 130, section: 1, effective_date: null, role: amendment }
---

# Annual audit; report

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.