§758.  Audit of distribution to the parishes

A.  The monies distributed to the parish governing authorities from the Parish Transportation Fund shall be audited by the legislative auditor at least biennially.  The scope of the audit shall include certification of legal compliance with the statutory requirements set forth in Part VII of Chapter 2 of Title 48 of the Louisiana Revised Statutes of 1950, including but not limited to the requirements comprising the system of road administration adopted under the provisions of R.S. 48:755 as well as any failures to observe the parish roads standards established by the department.

B.  In lieu of audits of parish governing authorities receiving monies from the Parish Transportation Fund by the legislative auditor, the legislative auditor may, at his discretion, accept the audit prepared by a certified public accountant under the authority and terms set forth in R.S. 24:513.

C.  The parish governing authority shall certify annually to the legislative auditor, or, where applicable, the certified public accountant, that the funds made available under this Part have been expended in accordance with the standards established by law.  In the event the parish governing authority does not expend the funds distributed to it from the Parish Transportation Fund during a given year, it shall certify annually to the legislative auditor, or, where applicable, the certified public accountant that it is in compliance with the statutory provisions of Part VII of Chapter 2 of Title 48 of the Louisiana Revised Statutes of 1950, including but not limited to the requirements comprising the system of road administration adopted under the provisions of R.S. 48:755.

Acts 1990, No. 221, §1; Acts 2006, No. 11, §5.