{
  "urn": "urn:us-la:rs:42:810",
  "title_number": "42",
  "section_number": "810",
  "citation": "R.S. 42:810",
  "heading": "Audit of program accounts",
  "text": "The office shall have the accounts of the program audited annually by the legislative auditor or a certified public accountant as described by R.S. 24:513 and shall furnish, as of the end of each fiscal year, a report showing a statement of revenue and expenditures for the preceding year, and a balance sheet showing the financial condition of the program at the end of the fiscal year. It shall also publish a synopsis of the report.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "42",
      "name": "PUBLIC OFFICERS AND EMPLOYEES"
    },
    {
      "level": "chapter",
      "number": "12",
      "name": "GROUP INSURANCE"
    },
    {
      "level": "part",
      "number": "I",
      "name": "ADMINISTRATION"
    },
    {
      "level": "subpart",
      "number": "A",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 42 › Chapter 12 › Part I › Subpart A",
  "acts_citations": [
    {
      "act_year": 2001,
      "act_number": 1178,
      "section": 5,
      "effective_date": "2001-06-29",
      "effective_date_raw": "June 29, 2001",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2001, No. 1178, §5, eff. June 29, 2001.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=99537",
  "website_law_id": 99537,
  "scrape_timestamp": "2026-05-22T23:27:18Z",
  "source_html_hash": "sha256:0620d8b2686554aa957a041251ac059f9a70f99ac87703b97232e4b5724ecfe9",
  "schema_version": "1.0.0"
}