Louisiana § RS 38:318 - Chart of accounts and annual budget
Full text of Louisiana Louisiana Civil Code § RS 38:318 — Chart of accounts and annual budget, with citation guidance and answers to common questions.
§ RS 38:318. Chart of accounts and annual budget
A. The legislative auditor shall develop a uniform chart of accounts to be used by levee districts for recording 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 changes to the approved chart of accounts shall be made in accordance with procedures contained in this Subsection.
B. Notwithstanding any other provisions of the law to the contrary, particularly any special provisions of this Title relative to any levee district or levee and drainage district, each levee district and levee and drainage district in this state shall submit to the Joint Legislative Committee on the Budget, no later than ninety days prior to the end of each fiscal year, an annual budget for the succeeding fiscal year for review. The Joint Legislative Committee on the Budget shall prescribe the forms and format to be used for compliance with this Subsection.
Acts 1985, No. 785, §1, eff. July 22, 1985; Acts 1999, No. 775, §1, eff. July 2, 1999.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 38:318
What does Louisiana Civil Code § RS 38:318 cover?
Section RS 38:318 ("Chart of accounts and annual budget") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 38:318?
A common citation format is "Louisiana Civil Code § RS 38:318" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 38:318 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.