Usufruct
R.S. 39:1304

Uniform chart of accounts ACTIVE

A. The legislative auditor shall develop a uniform chart of accounts for use by political subdivisions in recording of all financial transactions. The legislative auditor shall submit the proposed chart of accounts to the Joint Legislative Committee on the Budget for its approval. Any change to the approved chart of accounts shall be made in accordance with procedures contained in this Subsection.

B. The legislative auditor is authorized to create political subdivision categories for the purpose of carrying out the provisions of this Section. He may propose a different chart account for each political subdivision category. Any political subdivision category created pursuant to this Subsection shall be approved by the Joint Legislative Committee on the Budget.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

None.

History

  • enactment Acts 1980, No. 504, §1, eff. Sept. 1, 1980
  • amendment Acts 1984, No. 186, §2
  • amendment Acts 1988, No. 542, §1
  • amendment Acts 1993, No. 236, §1, eff. June 1, 1993
  • amendment Acts 1999, No. 775, §2, eff. July 2, 1999

Section navigation

Cite R.S. 39:1304

Bluebook
La. Rev. Stat. Ann. § 39:1304 (2026).
Permalink
https://theusufruct.com/rs/title-39/section-1304
BibTeX
@misc{larevstat-39-1304,
  title        = {La. Rev. Stat. Ann. § 39:1304},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-39/section-1304},
  note         = {Snapshot 2026-05-22}
}