{
  "urn": "urn:us-la:rs:48:211",
  "title_number": "48",
  "section_number": "211",
  "citation": "R.S. 48:211",
  "heading": "Accounting system",
  "text": "The department shall adopt and use a modern system of accounting, auditing, and cost keeping in accordance with the best practices. The recommendation of the United States Department of Transportation and the American Association of State Highway and Transportation Officials for uniform accounting practices for transportation departments shall be given full consideration in the method of accounting adopted for the department.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "48",
      "name": "ROADS, BRIDGES AND FERRIES"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "DEPARTMENT OF TRANSPORTATION AND DEVELOPMENT"
    },
    {
      "level": "part",
      "number": "XII",
      "name": "GENERAL ADMINISTRATIVE FUNCTIONS OF THE DEPARTMENT"
    }
  ],
  "breadcrumb": "Title 48 › Chapter 1 › Part XII",
  "acts_citations": [
    {
      "act_year": 1977,
      "act_number": 291,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2006,
      "act_number": 11,
      "section": 5,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1977, No. 291, §1; Acts 2006, No. 11, §5.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=103034",
  "website_law_id": 103034,
  "scrape_timestamp": "2026-05-22T23:37:07Z",
  "source_html_hash": "sha256:69124f3939dec6c0c8d5e3ba4bf83bd7a9931075500ff4dbeba475520034e92d",
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