---
urn: urn:us-la:rs:51:2313
citation: "R.S. 51:2313"
status: active
breadcrumb: "Title 51 › Chapter 39 › Part II"
acts_citations:
  - { year: 1989, number: 33, section: 1, effective_date: null, role: enactment }
  - { year: 1992, number: 1136, section: 1, effective_date: 1994-01-01, role: amendment }
---

# Examination by commissioner of financial institutions and audits by independent certified public accountants and by the legislative auditor

All programs of the corporation shall be subject to examination by the commissioner of financial institutions and audit by the legislative auditor, but the corporation shall not be deemed to be a banking organization nor be required to pay a fee for any such supervision or examination. The books and records of the corporation shall be audited annually by an independent certified public accountant firm.